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方正电机(002196)公告正文

方正电机:2012年年度报告

公告日期 2013-03-22
股票简称:方正电机 股票代码:002196
                      浙江方正电机股份有限公司 2012 年度报告全文浙江方正电机股份有限公司
      2012 年度报告
      2013 年 03 月
                                            浙江方正电机股份有限公司 2012 年度报告全文
                   第一节 重要提示、目录和释义
    本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    公司负责人张敏、主管会计工作负责人胡宏及会计机构负责人(会计主管人员)卢美玲声明:保证年度报告中财务报告的真实、准确、完整。
    所有董事均已出席了审议本报告的董事会会议。
    公司经本次董事会审议通过的利润分配预案为:以 2012 年 12 月 31 日的公司总股本为基数,向全体股东每 10 股派发现金红利 1.5 元(含税),送红股 0股(含税),不以公积金转增股本。
    本年度报告中有关经营预算和工作计划并不代表公司对 2013 年度的盈利预测,能否实现取决于市场状况变化、经营团队的努力程度等多种因素,存在一定的不确定性,不构成公司对广大投资者的实质承诺,敬请投资者特别注意投资风险。
                                                                                           浙江方正电机股份有限公司 2012 年度报告全文
                                                                    目录一、重要提示、目录和释义 ............................................................................................................. 2二、公司简介 ..................................................................................................................................... 6三、会计数据和财务指标摘要 ......................................................................................................... 8四、董事会报告 ............................................................................................................................... 10五、重要事项 ................................................................................................................................... 25六、股份变动及股东情况 ............................................................................................................... 32七、董事、监事、高级管理人员和员工情况 ............................................................................... 37八、公司治理 ................................................................................................................................... 41九、内部控制 ................................................................................................................................... 45十、财务报告 ................................................................................................................................... 47十一、备查文件目录 ..................................................................................................................... 139
                                                    浙江方正电机股份有限公司 2012 年度报告全文
                                  释义
                释义项   指                                 释义内容
    本公司、公司、方正电机   指   浙江方正电机股份有限公司
    正德                     指   丽水正德电子控制系统制造有限公司
    方正东进                 指   丽水方正东进机电有限公司
    深交所                   指   深圳证券交易所
    中国证监会               指   中国证券监督管理委员会
    元、万元                 指   人民币元、人民币万元
    报告期                   指   2012 年 1 月 1 日至 2012 年 12 月 31 日
                                              浙江方正电机股份有限公司 2012 年度报告全文
                             重大风险提示
    (一)原材料价格波动风险      公司生产所需主要原材料为漆包线(铜)、硅钢等,2010 年、2011 年、2012 年,原材料占主营业务成本的比例分别是 85.13%、84.62%和 83.15%,原材料波动对公司产品成本影响较大。虽然公司可以通过使用替代材料,以减少原材料价格波动对产品毛利率造成的影响,或与下游客户协商定价及时调整产品价格,以转移成本上涨带来的压力,但依然存在因主要原材料价格波动而导致的经营业绩波动风险。
    (二)劳动力成本持续上涨风险         近年来,随着我国经济持续以较快速度增长,及劳动力素质逐渐改善,员工工资水平持续增长。虽然公司能够通过技术革新、流程优化进一步提升劳动效率,但是如果劳动力成本快速上升,仍然可能对公司盈利能力带来一定不利影响。
                                                                             浙江方正电机股份有限公司 2012 年度报告全文
                                               第二节 公司简介一、公司信息
    股票简称                    方正电机                                股票代码                 002196
    股票上市证券交易所          深圳证券交易所
    公司的中文名称              浙江方正电机股份有限公司
    公司的中文简称              方正电机
    公司的外文名称(如有)      ZHEJIANG FOUNDER MOTOR CO., LTD.
    公司的法定代表人            张敏
    注册地址                    浙江省丽水市天宁工业区 24 号
    注册地址的邮政编码          323000
    办公地址                    浙江省丽水市天宁工业区 24 号
    办公地址的邮政编码          323000
    公司网址                    www.fdm.com.cn
    电子信箱                    lsfdm@mail.lsptt.zj.cn二、联系人和联系方式
                                                       董事会秘书                            证券事务代表
    姓名                                    胡宏                                      王根香
    联系地址                                浙江省丽水市天宁工业区 24 号              浙江省丽水市天宁工业区 24 号
    电话                                    0578-2171041                              0578-2276502
    传真                                    0578-2276502                              0578-2276502
    电子信箱                                fdmhu@hotmail.com                         835694683@qq.com三、信息披露及备置地点
    公司选定的信息披露报纸的名称                   《证券时报》
    登载年度报告的中国证监会指定网站的网址         http://www.cninfo.com.cn
    公司年度报告备置地点                           浙江方正电机股份有限公司证券部四、注册变更情况
                                                              企业法人营业执照
                       注册登记日期        注册登记地点                             税务登记号码      组织机构代码
                                                                    注册号
                                                                         浙江方正电机股份有限公司 2012 年度报告全文
                                          浙江省工商行政管
    首次注册            2001 年 12 月 20 日                      3300001008362     331100148868586   14886858-6
                                          理局
                                          浙江省工商行政管
    报告期末注册        2011 年 08 月 02 日                      330000000015807   331100148868586   14886858-6
                                          理局公司上市以来主营业务的变化情况(如
                                          无变更有)
    历次控股股东的变更情况(如有)            无变更五、其他有关资料公司聘请的会计师事务所
    会计师事务所名称                 天健会计师事务所(特殊普通合伙)
    会计师事务所办公地址             杭州市西溪路 128 号新湖商务大厦 6-10F
    签字会计师姓名                   闾力华、陈勃公司聘请的报告期内履行持续督导职责的保荐机构□ 适用 √ 不适用公司聘请的报告期内履行持续督导职责的财务顾问□ 适用 √ 不适用
                                                                               浙江方正电机股份有限公司 2012 年度报告全文
                             第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据√ 是 □ 否
                                                                               本年比上年增
                                                        2011 年                                            2010 年
                                2012 年                                            减(%)
                                               调整前             调整后          调整后          调整前             调整后
    营业收入(元)               475,652,317.24 578,349,240.87 578,349,240.87            -17.76% 516,030,148.19 516,030,148.19归属于上市公司股东的净利
                              20,389,322.53 39,502,224.92 39,502,224.92              -48.38% 22,646,266.23 22,646,266.23润(元)归属于上市公司股东的扣除
                              14,898,855.11 36,684,687.19 36,684,687.19              -59.39% 19,895,083.42 19,895,083.42非经常性损益的净利润(元)经营活动产生的现金流量净
                              44,802,011.87 44,278,627.82 44,278,627.82                1.18% 19,384,142.71 19,384,142.71额(元)
    基本每股收益(元/股)                  0.18           0.34              0.34         -47.06%            0.20              0.20
    稀释每股收益(元/股)                  0.18           0.34              0.34         -47.06%            0.20              0.20
    净资产收益率(%)                    6.88%         14.08%             14.08%           -7.2%           8.67%             8.67%
                                                                               本年末比上年
                                                     2011 年末                                          2010 年末
                               2012 年末                                         末增减(%)
                                               调整前             调整后          调整后          调整前             调整后
    总资产(元)                 673,711,677.01 691,336,532.26 709,126,835.93             -4.99% 570,506,807.91 570,506,807.91归属于上市公司股东的净资
    产(归属于上市公司股东的所 299,431,123.37 296,471,873.86 296,471,873.86                    1% 268,538,608.94 268,538,608.94有者权益)(元)二、境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                       单位:元
                                    归属于上市公司股东的净利润                        归属于上市公司股东的净资产
                                  本期数                     上期数                   期末数                   期初数
    按中国会计准则                     20,389,322.53               39,502,224.92          299,431,123.37           296,471,873.86按国际会计准则调整的项目及金额
                                                                         浙江方正电机股份有限公司 2012 年度报告全文2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                             单位:元
                                   归属于上市公司股东的净利润                    归属于上市公司股东的净资产
                                 本期数                  上期数                  期末数              期初数
    按中国会计准则                     20,389,322.53             39,502,224.92       299,431,123.37      296,471,873.86按境外会计准则调整的项目及金额3、境内外会计准则下会计数据差异原因说明无三、非经常性损益项目及金额
                                                                                                             单位:元
                 项目                     2012 年金额         2011 年金额        2010 年金额          说明非流动资产处置损益(包括已计提资产减
                                               489,065.48            2,164.62         -57,175.28值准备的冲销部分)越权审批或无正式批准文件的税收返还、
                                                                   315,116.14减免计入当期损益的政府补助(与企业业务密
    切相关,按照国家统一标准定额或定量享          5,563,841.72        3,132,462.00      3,294,813.01受的政府补助除外)计入当期损益的对非金融企业收取的资金
                                                                                      14,682.15占用费企业取得子公司、联营企业及合营企业的
    投资成本小于取得投资时应享有被投资单           179,337.89位可辨认净资产公允价值产生的收益除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性
    金融负债产生的公允价值变动损益,以及           123,195.74           -44,155.17       240,783.73处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    除上述各项之外的其他营业外收入和支出           -286,118.43        -164,573.45       -499,528.26
    所得税影响额                                   578,854.98          423,476.41        242,392.54
    合计                                          5,490,467.42        2,817,537.73      2,751,182.81       --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用
                                                                       浙江方正电机股份有限公司 2012 年度报告全文
                                          第四节 董事会报告一、概述
    2012年公司面临的外部经济形势仍然复杂、严峻,国际经济整体复苏疲软,国内经济下行压力增大,经济增长呈现持续下行态势,尤其是公司所处的缝制机械行业,受下游服装行业需求萎缩、生产要素成本上升等一系列因素影响,缝制机械行业主要呈现产销量同比下滑、企业效益减半、利润空间缩减等症状。多项数据表明,行业规模整体收缩、景气指数在低位徘徊,产销走低,企业库存高,盈利能力下降成为企业的普遍现象。
       报告期内,公司在重大经营压力下,面对急剧多变、需求下降的不利的市场环境,围绕董事会发展战略和经营思路,以改革为动力,以加强内部控制为保障,以发展为目的,继续突出主导产品优势,努力降低生产成本,优化公司管理流程,提高工作效率,全面提升公司的管理水平。
       2012年度,公司实现营业收入47,565.23万元,比上年同期下降17.76%;实现利润总额2,426万元,比上年同期下降38.69%;实现归属于母公司所有者的净利润2,038.93万元,比上年同期下降48.38%;实现经营活动产生的现金流量净额 4,480.20万元,比上年同期增长1.18%。
    报告期内,公司在保持原有电脑高速自动平缝机市场占有率的前提下,推出伺服控制的高效节能电脑套结机等特种缝制机械,主要用于服装、箱包、鞋帽等家用纺织服装及汽车纺织品等的提花、缝制及锁眼,是高效、节能、特殊功能类的机电一体化缝制设备,实现该产品的系列化,使公司的产品结构进一步优化,综合竞争力进一步提升。
    报告期内,公司致力于纯电动驱动电机产品的研发,进一步加大了研发投入。公司目前已成功搭建了不同功率的新能源汽车驱动电机的生产平台,并已开始试生产,公司新能源汽车驱动电机产品在功率密度、效率、成本方面已全面达到产业规划、工信部产业关键共性技术发展指南等的要求,并通过权威部门的检测,同时根据下游客户整车测试报告,公司驱动电机产品能全面满足客户整车性能要求,并超过美国UQM同类产品性能指标。
    报告期内,从公司长远发展考虑,根据行业发展趋势和特点,公司启动了再融资计划,于2012年9月28日召开的第四届董事会第十次会议、2012年10月23日召开的2012年第一次临时股东大会审议通过了《公司2012年度非公开发行股票的预案的议案》,现该议案已上报中国证监会,等待证监会的审核。
    公司针对企业多年来的发展历程,认真总结经验,吸取教训,对企业文化做了新的诠释,从企业自身情况出发,进一步树立了“诚信、卓越、关爱、共赢”的核心价值观,将“驱动世界、不断向前”作为方正的使命。以技术驱动,做精做强,赢得用户的尊敬;关爱员工,共享成长,赢得员工尊敬;回报股东,回馈社会,赢得社会尊敬。我们相信在新的企业文化的指导下,我们将更加专注我们的优势领域,我们的产晶质量和服务将更好!二、主营业务分析1、概述
       报告期内, 公司实现营业收入47,565.23万元,同比下降17.76%;营业利润1,522.23万元,同比下降56.46%;利润总额2,426万元,同比下降38.69%;净利润2,038.93万元,同比下降48.38%,主要系报告期内国内外宏观经济持续低迷,欧美经济复苏缓慢,内外需求严重不足,导致下游服装行业对缝纫机的需求大幅减少,以及能源成本、劳动力成本等各种费用的刚性上涨,使公司2012年度的经营业绩下滑。公司回顾总结前期披露的发展战略和经营计划在报告期内的进展情况
    报告期内,公司深化落实公司发展战略,切实按照期初制订的经营计划开展生产经营活动。2012年度,公司组织架构不断完善,内部控制规范运行,管理职能更加清晰,研发能力不断增强,核心竞争能力稳固加强,基本完成年初制订的各项指标。
                                                                       浙江方正电机股份有限公司 2012 年度报告全文公司实际经营业绩较曾公开披露过的本年度盈利预测低于或高于 20%以上的差异原因□ 适用 √ 不适用2、收入说明
    2012年公司实现营业收入47,565.23万元,比上年同期下降17.76%,其中:主营业务收入42,978.72万元,占年度营业收入的比例为90.36%,与上年同期相比下降2.75%;其他业务收入为4,586.51万元,占年度营业收入的比例为9.64%,与上年同期相比增长2.75%;报告期内,主营业务收入、其他业务收入与营业收入的整体占比未发生明显的变化。公司实物销售收入是否大于劳务收入√ 是 □ 否
         行业分类                 项目             2012 年                     2011 年             同比增减(%)
                       销售量                           5,246,383                    5,347,760                 -1.9%
    专用设备制造业         生产量                           5,425,946                    5,484,228                -1.06%
                       库存量                                607,957                     425,394              42.92%相关数据同比发生变动 30%以上的原因说明√ 适用 □ 不适用1、缝纫机电机期末库存量比上年同期增长42.92%,主要原因是本期末客户的订单量增加相应库存增加。公司重大的在手订单情况□ 适用 √ 不适用公司报告期内产品或服务发生重大变化或调整有关情况□ 适用 √ 不适用公司主要销售客户情况
    前五名客户合计销售金额(元)                                                                           236,585,068.11
    前五名客户合计销售金额占年度销售总额比例(%)                                                                 49.74%公司前 5 大客户资料√ 适用 □ 不适用
    序号                   客户名称                    销售额(元)                    占年度销售总额比例(%)
    1      兄弟机械(西安)有限公司                            59,372,178.68                                  12.48%
    2      ZENG HSING INDUSTRIAL CO., LTD.                     53,193,511.46                                  11.18%
           BROTHER     CORPORATION (ASIA)
    3                                                          45,642,503.54                                    9.6%
           LIMITED
    4      张家港伸兴机电有限公司                              44,457,700.36                                   9.35%
    5      上海延锋江森座椅有限公司                            33,919,174.07                                   7.13%
    合计                     ——                               236,585,068.11                                  49.74%
                                                                             浙江方正电机股份有限公司 2012 年度报告全文3、成本行业分类
                                                                                                                  单位:元
                                                2012 年                               2011 年
    行业分类             项目                           占营业成本比重                      占营业成本比重   同比增减(%)
                                         金额                                金额
                                                           (%)                                (%)
    专用设备制造业 直接材料               298,689,832.99            82.3%     382,876,399.47           84.62%          -2.32%
    专用设备制造业 直接人工                32,228,268.67            8.88%      37,237,850.99            8.23%            0.65%
    专用设备制造业 制造费用                32,023,444.52            8.82%      32,362,605.59            7.15%            1.67%产品分类
                                                                                                                  单位:元
                                                2012 年                               2011 年
    产品分类             项目                           占营业成本比重                      占营业成本比重   同比增减(%)
                                         金额                                金额
                                                           (%)                                (%)
    缝纫机电机       直接材料             166,232,988.64           84.68%     208,307,111.70           85.51%          -0.83%
    缝纫机电机       直接人工              17,081,430.97               8.7%    20,936,501.59            8.59%            0.11%
    缝纫机电机       制造费用              13,004,365.79            6.62%      14,360,166.94            5.89%            0.73%电脑高速自动平
                 直接材料              76,974,274.62           74.06%     131,568,463.84           81.94%          -7.88%缝机电脑高速自动平
                 直接人工              11,329,741.82            10.9%      13,369,882.21            8.33%            2.57%缝机电脑高速自动平
                 制造费用              15,633,162.49           15.04%      15,636,880.25            9.74%             5.3%缝机说明
    2012年度公司营业成本为392,462,379.64元,其中主营业务成本为362,941,546.18元,上年同期营业成本为479,825,824.22元,其中主营业务成本452,476,856.05元,本年营业成本及主营业务成本分别比上年同期下降18.21%、19.79%。公司主要供应商情况
    前五名供应商合计采购金额(元)                                                                              155,930,428.90
    前五名供应商合计采购金额占年度采购总额比例(%)                                                                    41.99%公司前 5 名供应商资料√ 适用 □ 不适用
    序号                   供应商名称                         采购额(元)                  占年度采购总额比例(%)
       1     丽水市长新电器制造有限公司                               42,752,604.09                                11.51%
       2     宁波市鄞州博诺电子有限公司                               34,239,343.91                                  9.22%
       3     海盐县新联交通有限责任公司电工厂                         30,641,307.96                                  8.25%
       4     余姚市凯中电器有限公司                                   30,539,110.59                                  8.22%
                                                                  浙江方正电机股份有限公司 2012 年度报告全文
      5     浙江天安工贸有限公司                           17,758,062.32                              4.78%
    合计                  ——                           155,930,428.90                            41.99%4、费用5、研发支出6、现金流
                                                                                                   单位:元
            项目                    2012 年                    2011 年                同比增减(%)
    经营活动现金流入小计                     499,315,818.16            711,928,747.84                  -29.86%
    经营活动现金流出小计                     454,513,806.29            667,650,120.02                  -31.92%经营活动产生的现金流量净
                                          44,802,011.87             44,278,627.82                     1.18%额
    投资活动现金流入小计                       1,282,987.69                  551,612.10                132.59%
    投资活动现金流出小计                      72,031,646.00             76,959,909.22                      -6.4%投资活动产生的现金流量净
                                         -70,748,658.31            -76,408,297.12                     7.41%额
    筹资活动现金流入小计                     378,619,590.14            426,208,902.87                  -11.17%
    筹资活动现金流出小计                     391,353,720.95            402,096,301.87                     -2.67%筹资活动产生的现金流量净
                                         -12,734,130.81             24,112,601.00                 -152.81%额
    现金及现金等价物净增加额                 -38,972,816.95             -8,821,898.09                 -341.77%相关数据同比发生变动 30%以上的原因说明
                                                                                浙江方正电机股份有限公司 2012 年度报告全文√ 适用 □ 不适用
    投资活动现金流入小计比上年同期增长132.59%,主要系公司本期处置固定资产比上年增加;
    筹资活动产生的现金流量净额比上年同期下降158.81%,主要系公司本期归还贷款增加。
    报告期内公司经营活动的现金流量与本年度净利润存在重大差异的原因说明□ 适用 √ 不适用三、主营业务构成情况
                                                                                                                 单位:元
                                                                         营业收入比上年 营业成本比上年 毛利率比上年同
                     营业收入           营业成本           毛利率(%)
                                                                         同期增减(%) 同期增减(%)        期增减(%)分行业
    专用设备制造业      429,787,219.82     362,941,546.18           15.55%             -20.19%        -19.79%         -0.42%分产品工业用缝纫机电
                      3,994,636.69       3,808,532.99            4.66%             -91.74%         -91.5%         -2.64%机
    家用缝纫机电机      237,018,394.96     192,510,252.38           18.78%              3.31%          -3.16%          5.43%电脑高速自动平
                    115,305,033.17     103,937,178.93            9.86%             -44.33%        -35.27%        -12.62%缝机
    其他                 73,469,155.00      62,685,581.88           14.68%              37.06%        29.79%           4.78%分地区
    国内                246,499,579.88     210,927,771.78           14.43%             -28.65%        -26.83%         -2.13%
    国外                183,287,639.94     152,013,774.40           17.06%              -5.04%         -7.43%          2.14%公司主营业务数据统计口径在报告期发生调整的情况下,公司最近 1 年按报告期末口径调整后的主营业务数据□ 适用 √ 不适用四、资产、负债状况分析1、资产项目重大变动情况
                                                                                                                 单位:元
                          2012 年末                     2011 年末
                                                                                比重增减
                                  占总资产比                    占总资产比                        重大变动说明
                      金额                          金额                         (%)
                                     例(%)                     例(%)
    货币资金         47,274,222.77           7.02% 86,412,357.22           12.19%     -5.17%
                 131,538,018.8
    应收账款                                19.52% 133,076,942.90          18.77%     0.75%
                              5
                 175,550,362.2
    存货                                    26.06% 197,757,278.10          27.89%     -1.83%
                              2
                                                                                浙江方正电机股份有限公司 2012 年度报告全文
    投资性房地产             0.00                             0.00
    长期股权投资      80,000.00           0.01%        80,000.00          0.01%          0%
               196,852,856.9
    固定资产                             29.22% 160,908,759.91           22.69%        6.53%
                             7
    在建工程       33,042,471.78           4.9% 25,234,596.58             3.56%        1.34%2、负债项目重大变动情况
                                                                                                                   单位:元
                         2012 年                          2011 年
                                                                              比重增减
                                 占总资产比                      占总资产比                       重大变动说明
                  金额                             金额                           (%)
                                  例(%)                         例(%)
               230,227,353.5
    短期借款                             34.17% 221,825,231.10           31.28%        2.89%
                             4
    长期借款                 0.00                             0.003、以公允价值计量的资产和负债
                                                                                                                   单位:元
                                               计入权益的累
                             本期公允价值                        本期计提的减
    项目           期初数                          计公允价值变                       本期购买金额 本期出售金额      期末数
                                 变动损益                             值
                                                    动金融资产1.以公允价值计量且其变动计入当期损益
                      0.00              0.00              0.00             0.00                                       0.00的金融资产(不含衍生金融资产)2.衍生金融资
                      0.00              0.00              0.00             0.00                                       0.00产3.可供出售金
                      0.00              0.00              0.00             0.00                                       0.00融资产
    金融资产小计          0.00              0.00              0.00             0.00            0.00        0.00           0.00
    投资性房地产          0.00              0.00              0.00             0.00                                       0.00生产性生物资
                      0.00              0.00              0.00             0.00                                       0.00产
    上述合计              0.00              0.00              0.00             0.00            0.00        0.00           0.00
    金融负债              0.00              0.00              0.00             0.00            0.00        0.00           0.00
                                                                                 浙江方正电机股份有限公司 2012 年度报告全文报告期内公司主要资产计量属性是否发生重大变化□ 是 √ 否五、核心竞争力分析
    1、技术优势。公司属国家高新技术企业,历来注重技术研发投入,具有较强的技术实力及设计开发能力,建有浙江省博士后工作站试点单位和省级高新技术研究开发中心。
    2、人才优势。公司自设立以来,陆续引进各类技术、管理人员,具备长期从事电机生产研发的行业知名技术人员,经过多年的运作和培育,目前公司人员结构合理,已形成了人尽其才、才尽其用的良性循环氛围,并与多所知名高校建立了长期合作关系。
    3、营销优势。公司拥有一支市场开拓能力和产品销售能力较强的营销队伍,多项产品的销售具有很强的竞争力,现已形成较为成熟的国际、国内营销网络,销售渠道稳定通畅,覆盖范围广泛。六、投资状况分析1、对外股权投资情况(1)对外投资情况
                                                        对外投资情况
        2012 年投资额(元)                       2011 年投资额(元)                                变动幅度
                          23,695,491.30                                           0.00
                                                       被投资公司情况
               公司名称                                  主要业务                        上市公司占被投资公司权益比例(%)
                                          微特电机、缝纫机、伺服控制系统、汽
    方正电机(越南)有限责任公司              车电机的制造与销售、经营进出口业务                                           100%
                                          及厂房出租(2)持有金融企业股权情况
                     最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
    公司名称 公司类别                                                                                                   股份来源
                     成本(元)数量(股)比例(%)数量(股)比例(%) 值(元) 益(元)                     科目
                            0.00           0                     0                        0.00      0.00
    合计                        0.00           0     --              0          --            0.00      0.00     --        --(3)证券投资情况
                              最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
    证券品种 证券代码 证券简称                                                                                          股份来源
                              成本(元)数量(股)比例(%)数量(股)比例(%)值(元) 益(元)              科目
                                   0.00          0         0%           0                    0.00    0.00
                                                                                             浙江方正电机股份有限公司 2012 年度报告全文
    合计                                     0.00               0      --                   0    --                0.00     0.00      --        --持有其他上市公司股权情况的说明无2、委托理财、衍生品投资和委托贷款情况(1)委托理财情况
                                                                                                                                        单位:万元受托人名 委托理财 委托理财 委托理财 报酬确定 实际收回 本期实际 实际获得 是否经过 计提减值 是否关联
                                                                                                                                        关联关系
    称      金额       起始日期 终止日期            方式       本金金额         收益       收益       法定程序 准备金额         交易
                    0                                                   0               0          0                      0
    合计                0      --       --                --                0               0          0      --              0       --        --
    逾期未收回的本金和收益累计金额                                                                                                                   0
    涉诉情况(如适用)                              不适用
    委托理财情况说明                                无说明(2)衍生品投资情况报告期衍生品持仓的风险分析及控制措施说明(包括但不限于市场风险、流动性风险、信用风险、操作风险、法律风险 无等)已投资衍生品报告期内市场价格或产品公允价值变动的情况,对衍生品公允价值的分析应披露具体使用的方法及相关 无假设与参数的设定报告期公司衍生品的会计政策及会计核算具体原则与上一报
                                                                            无告期相比是否发生重大变化的说明
    独立董事对公司衍生品投资及风险控制情况的专项意见                            无报告期末衍生品投资的持仓情况□ 适用 √ 不适用说明(3)委托贷款情况
                                                                                                                                        单位:万元
                                                                                                                                   展期、逾期或
                                                                            担保人或抵押 贷款对象资金 展期、逾期或
       贷款对象     是否关联方      贷款金额                贷款利率                                                               诉讼事项等风
                                                                                    物                 用途           诉讼事项
                                                                                                                                   险的应对措施
                                                      0
                                                                                 浙江方正电机股份有限公司 2012 年度报告全文
    合计                   --                    0           --              --               --                --            --说明无3、募集资金使用情况(1)募集资金总体使用情况
                                                                                                                         单位:万元
    募集资金总额                                                                                                             13,073.95
    报告期投入募集资金总额                                                                                                          0.26
    已累计投入募集资金总额                                                                                                   13,011.01
    报告期内变更用途的募集资金总额                                                                                                       0
    累计变更用途的募集资金总额                                                                                                           0
    累计变更用途的募集资金总额比例(%)                                                                                                 0%
                                                 募集资金总体使用情况说明(2)募集资金承诺项目情况
                                                                                                                         单位:万元
                      是否已变                                                 截至期末 项目达到                         项目可行
                                 募集资金 调整后投                  截至期末                        本报告期
    承诺投资项目和超募     更项目                            本报告期              投资进度 预定可使                 是否达到 性是否发
                                 承诺投资 资总额                    累计投入                        实现的效
       资金投向       (含部分                            投入金额              (%)(3)= 用状态日                 预计效益 生重大变
                                   总额       (1)                   金额(2)                            益
                       变更)                                                    (2)/(1)        期                              化承诺投资项目
    年产 12 万台主轴直                                                                        2011 年
    驱电脑高速自动平缝 否               8,500        8,500        0.26 8,401.95     98.85% 12 月 31       748.82 否          否
    机技改项目                                                                                日
    年产 1,000 万台汽车                                                                       2011 年
    座椅、摇窗电机技改项 否           4,573.95 4,573.95                  4,609.06 100.77% 12 月 31        294.15 否          否
    目                                                                                        日
    承诺投资项目小计            --   13,073.95 13,073.95          0.26 13,011.01      --           --    1,042.97       --         --超募资金投向
    合计                        --   13,073.95 13,073.95          0.26 13,011.01      --           --    1,042.97       --         --
                      公司两个募集资金项目投入未达到计划进度的原因,系 2008 年受金融危机影响,工业缝纫机及汽车未达到计划进度或预 配件行业低迷,市场需求萎缩,公司根据市场情况,为保证募集资金安全,延缓了募集资金投入。计收益的情况和原因 截至 2012 年 12 月 31 日,上述两个项目已建成投产。年产 12 万台主轴直驱电脑高速自动平缝机技
    (分具体项目)        改项目本期实现效益未达到预计效益,原因系受经济形势影响,公司下游纺织行业市场低迷,相应
                      公司平缝机销售规模下降,未达到设计产能。年产 1,000 万台汽车座椅、摇窗电机技改项目实现效
                                                                                   浙江方正电机股份有限公司 2012 年度报告全文
                       益未达到预计效益,原因系由于以前年度募集资金投入推迟,同时下游客户汽车厂家从认证到批量
                       供货需要一定时间,公司本年生产、销售均未达预计规模。项目可行性发生重大
                       无变化的情况说明超募资金的金额、用途
                       不适用及使用进展情况募集资金投资项目实
                       不适用施地点变更情况募集资金投资项目实
                       不适用施方式调整情况
                       适用募集资金投资项目先 截至 2007 年 12 月 31 日,公司以自筹资金预先投入募集资金投资项目的总金额为 2,788.03 万元,主
    期投入及置换情况   要为机器设备及相关费用支出。2008 年 2 月 18 日经公司第二届董事会第十会议通过,用募集资金
                       置换预先已投入募集资金投资项目的自筹资金共计 2,788.03 万元。用闲置募集资金暂时
                       不适用补充流动资金情况项目实施出现募集资 适用金结余的金额及原因 募集资金项目已基本投入完毕,剩余尾款。募集资金使用及披露中存在的问题或其他 无情况(3)募集资金变更项目情况
                                                                                                                      单位:万元
                        变更后项目                                  截至期末投                                       变更后的项
                                                     截至期末实                   项目达到预
    变更后的项 对应的原承 拟投入募集 本报告期实                           资进度                   本报告期实 是否达到预 目可行性是
                                                     际累计投入                   定可使用状
    目       诺项目         资金总额 际投入金额                     (%)(3)=(2)/                 现的效益    计效益   否发生重大
                                                      金额(2)                       态日期
                              (1)                                       (1)                                            变化
                                    0            0              0                                       0
    合计             --                 0            0              0       --            --                0     --         --变更原因、决策程序及信息披露情况
                                        不适用说明(分具体项目)未达到计划进度或预计收益的情况
                                        无和原因(分具体项目)变更后的项目可行性发生重大变化
                                        无的情况说明
                                                                                浙江方正电机股份有限公司 2012 年度报告全文4、主要子公司、参股公司分析主要子公司、参股公司情况
                                     主要产品                      总资产       净资产      营业收入 营业利润
    公司名称     公司类型    所处行业                 注册资本                                                               净利润(元)
                                         或服务                    (元)       (元)        (元)           (元)
    丽水方正                             电机、汽车
                                                  6193.95 万 76,688,237. 49,075,995. 47,104,108. 2,905,187
    东进机电     子公司      制造业      零部件生                                                                             2,941,510.34
                                                  元                     64            63            64             .60
    有限公司                             产销售
    丽水正德                             平缝机电
    电子控制                             子控制系                    55,513,032. 35,305,087. 27,307,895. 4,427,778
             子公司      制造业                   3000 万元                                                               8,511,582.59
    系统制造                             统制造和                            71            48            99             .60
    有限公司                             销售
                                     微特电机、
                                     缝纫机、伺
                                     服控制系方正电机
                                     统、汽车电
    (越南)有                                        377.14 万美 19,923,479. 19,742,279.                      -769,207.
             子公司      制造业      机的制造                                                       0.00                  -2,487,919.56
    限责任公                                          元                     22            87                           34
                                     与销售、经司
                                     营进出口
                                     业务及厂
                                     房出租主要子公司、参股公司情况说明报告期内取得和处置子公司的情况□ 适用 √ 不适用5、非募集资金投资的重大项目情况
                                                                                                                            单位:万元
                                                                 截至期末累计实际
       项目名称          投资总额           本年度投入金额                                  项目进度            项目收益情况
                                                                     投入金额
                                     0                       0                     0
    合计                                 0                       0                     0           --                           --
                                          非募集资金投资的重大项目情况说明七、公司控制的特殊目的主体情况无八、公司未来发展的展望一、行业发展趋势及前景(一)缝制机械制造行业的发展趋势及前景
                                                                    浙江方正电机股份有限公司 2012 年度报告全文
    目前我国已经发展成为全球最大的纺织服装生产国、出口国及消费国,未来在我国经济结构调整,人均可支配收入增加、城镇化水平加快、消费升级等推动因素下,纺织服装行业将维持高速发展。纺织服装行业的快速发展直接推动对缝纫机等缝制机械产品的需求。
    在下游需求持续旺盛、产业梯度转移和产品转型升级等因素作用下,缝制机械行业面临着良好的发展机遇,市场空间广阔。中国缝制机械行业协会预计,“十二五”时期,印度、东南亚、南美、非洲等新兴国家和市场将继续保持平衡增长态势,国际市场需求总体将保持平衡、小幅增长,全球缝制设备总需求预计将为8600-9200万台左右。
    (二)汽车零配件及部件制造行业的发展趋势及前景
    汽车产销量的稳定增长促进汽车零部件需求快速上升,汽车电子器件是重要零部件之一,电子技术在汽车领域的应用将越来越广泛,如信息系统、导航系统、汽车音响、电视娱乐系统、车载通信系统、上网系统等,汽车电机的应用数量也随之增加。同时随着人们的消费观念的改变,电子化、网络化、智能化、节能化的中高档汽车将成为市场新宠,汽车电机市场前景十分广阔。
    随着经济全球化进程的进一步深化,汽车产业逐步成为全球资源配置的行业。国际整车厂商出于采购成本及便利性的考虑,推行全球化采购策略,在全球范围内综合比较零部件供应商的产品质量及供应价格并安排采购。随着我国自主品牌汽车零部件生产厂商配套、研发能力进一步增强,我国汽车零部件将凭借产品质量、管理水平的提高及成本优势,进一步拓展国际汽车零部件供应市场,产品出口销售额将持续增加。二、公司的发展战略
    公司将继续专注于微型特种电机行业,业务将覆盖缝制机械配套电机行业与汽车配套电机行业。
    在缝制机械配套电机行业,公司将进一步完善现有系列产品,继续加大在国内缝制机械配套电机领域的领先优势,在此基础上,加强研发投入,以国际著名品牌为标杆,改进生产工艺,推进精益生产模式,提高产品品质,在更多、更大的细分市场赢得技术与市场的领导地位。
    在汽车配套电机行业,公司将深耕现有业务,在汽车座椅电机和汽车摇窗电机领域取得并扩大行业比较优势。公司将依托政策导向,适时发展电动汽车驱动电机领域,努力把握市场趋势,搭建多系列生产平台,根据市场需求提供并积极调整产品结构,以提高公司盈利能力,逐步发展为国内领先的驱动电机企业。三、经营计划。2013年,公司力争实现营业收入5.5亿。为实现2013年经营目标,主要工作重点:(一)依托国家产业政策扶持,加快在建项目的进程
    公司将抓住国家汽车产业调整和振兴规划等政策,围绕国家汽车产业结构调整,以自主创新、优化产品结构为重点,加大投资力度。公司将积极推进年产10万台电动汽车驱动电机项目,同时,公司将加大研发投入,加快新产品的开发力度和速度,培育新的经济增长点。(二)加大技术创新力度,增强公司发展后劲
    公司将在做强现有主业的基础上,从巩固行业领先优势出发,一方面以产品质量为中心,不断优化生产工艺,加强生产过程管理,确保产品质量,保持公司产品的市场形象。坚持进行技术改造,充分挖掘内部潜能,提高设备使用率,切实扩大公司生产规模,满足不断增长的市场需求;另一方面加快产品的开发力度和速度,尽快使汽车座椅电机等产品生产上批量、质量上档次,不断提高公司产品附加值,提升公司的整体竞争力,增强公司发展后劲。(三)完善公司文化与制度建设,打造团结高效的人力资源队伍
    公司文化的核心是精神文化,包括企业精神、企业经营哲学与经营理念,以及企业价值观等。公司文化与制度建设以“创新与变革为持续发展动力”为指导思想,与时俱进,不断创新,实现内容与形式的统一,表现与实质的统一,并且与公司的技术特点和经营理念相结合。通过公司文化建设,实现公司上下对核心竞争力的统一认识,从而为公司建立起基于核心竞争力的持续增长战略提供智力支持。通过公司制度建设,建立起一个高效的制度化管理平台,明确决策层管理层对操作层的授权,协调部门之间的配合,达到目标与行动的统一;建立一套科学、有效的人力资源考核与激励体系,将个人目标与公司目标融合为一体;建立起行之有效的知识管理体系使新加入的员工能力超水平发挥。四、可能面对的风险(一)市场风险
       近几年,世界各国实体经济受全球金融市场动荡影响出现疲软,目前还没有完全恢复,我国的经济增速也逐步下滑。公司的一般汽车电机业务及传统缝纫机业务与宏观经济周期相关度较高,如果未来经济出现衰退,将对公司的盈利能力产生
                                                                    浙江方正电机股份有限公司 2012 年度报告全文不利影响。(二)原材料价格波动风险
    公司生产所需主要原材料为漆包线(铜)、硅钢等,2010年、2011年、2012年,原材料占主营业务成本的比例分别是85.13%、84.62%和83.15%,原材料波动对公司产品成本影响较大。虽然公司可以通过使用替代材料,以减少原材料价格波动对产品毛利率造成的影响,或与下游客户协商定价及时调整产品价格,以转移成本上涨带来的压力,但依然存在因主要原材料价格波动而导致的经营业绩波动风险。(三)劳动力成本持续上涨风险
       近年来,随着我国经济持续以较快速度增长,及劳动力素质逐渐改善,员工工资水平持续增长。虽然公司能够通过技术革新、流程优化进一步提升劳动效率,但是如果劳动力成本快速上升,仍然可能对公司盈利能力带来不利影响。(四)产品技术创新风险
       随着市场竞争的加剧,技术更新换代周期越来越短。新技术的应用与新产品的开发是公司核心竞争力的关键因素,如果公司不能保持持续创新的能力,不能及时准确把握技术、产品和市场发展趋势,将削弱已有的竞争优势,从而对公司产品的市场份额、经济效益及发展前景造成不利影响。(五)财务风险
       由于公司的原材料采购规模较大,对流动资金的需求也大,从而造成各期末应付票据余额较大;一旦公司的主要客户因经营发生困难而不能及时支付货款,或者公司的主要供应商改变付款结算方式,都有可能造成公司流动资金的暂时短缺,可能出现应付票据到期不能兑付的风险。
       报告期内,公司应收账款客户信誉良好,应收客户款项均在公司给予的信用期内,应收账款回收风险较低。但随着公司经营规模的扩大,在信用政策不发生改变的情况下应收账款余额仍会进一步增加。虽然公司已经按照会计准则的要求和公司的实际情况制定了相应的坏账准备计提政策,若公司主要客户的经营状况发生不利变化,则可能导致该等应收账款不能按期或无法收回而发生坏账的风险,将对公司的生产经营和业绩产生不利影响。九、董事会对会计师事务所本报告期“非标准审计报告”的说明不适用十、与上年度财务报告相比,会计政策、会计估计和核算方法发生变化的情况说明不适用十一、报告期内发生重大会计差错更正需追溯重述的情况说明
       1. 追溯重述法
    前期差错更正的内容            批准处理情况         受影响的报表项目           累积影响金额
    公司在2012年度财务报表 本项差错经公司四届十四    其他流动资产                        17,790,303.67
    的比较 信息中 将2011 年度 次董事会审议通过,本期采 应交税金                           17,790,303.67应交税费红字作为负债红 用追溯重述法对该项差错字列报与企业会计准则及 进行了更正。相关规定不一致,本期作出更正
                                                                     浙江方正电机股份有限公司 2012 年度报告全文十二、与上年度财务报告相比,合并报表范围发生变化的情况说明
    与上年相比本年新增合并单位一家,原因为:本期公司于2012年4月24日与上虞宝祥金属制品有限公司签订《所有者股权转让合同》,上虞宝祥金属制品有限公司将其持有的吉祥云(越南)衣架有限公司(于2012年12月13日更名为方正电机(越南)有限责任公司)的全部100%股权转让给公司,并于2012年7月10日办妥工商变更登记手续,取得编号为532043000016的《投资证明书》。该公司注册资本3,771,397.41美元,公司出资3,771,397.41美元,占其注册资本的100% ,拥有对其的实质控制权,故自该公司办妥工商变更登记手续之日起,将其纳入合并财务报表范围。
    与上年相比本年减少合并单位一家,原因为:根据本公司2011年12月8日董事会审议通过的《浙江方正电机股份有限公司关于注销全资子公司浙江方德机电制造有限公司的议案》,本公司依据法定程序吸收合并浙江方德机电制造有限公司。该公司已于2012年8月30日办理完成相应的工商注销手续,并取得了《企业(机构)核准注销登记通知书》,故自2012年9月起不再将其纳入合并财务报表范围。十三、公司利润分配及分红派息情况报告期内利润分配政策特别是现金分红政策的制定、执行或调整情况
    根据中国证券监督管理委员会《关于进一步落实上市公司现金分红有关事项的通知》(证监发〔2012〕37号)精神,公司对《公司章程》的相关条款进行了相应修改并制定了《未来三年(2012-2014年)股东回报规划》,在《公司章程》中进一步明确现金分红的决策程序和机制、现金分红条件、现金分红比例、充分听取独立董事和中小股东关于利润分配意见的具体保障措施、现金分红政策调整的条件等内容。公司《未来三年(2012-2014年)股东回报规划》已经2012年第一次临时股东大会审议通过;《公司章程》修订事项已经2012年第一次临时股东大会审议通过。本年度利润分配及资本公积金转增股本预案√ 适用 □ 不适用
    每 10 股送红股数(股)                                                                                       0
    每 10 股派息数(元)(含税)                                                                                1.5
    每 10 股转增数(股)                                                                                         0
    分配预案的股本基数(股)                                                                         115,725,000.00
    现金分红总额(元)(含税)                                                                        17,358,750.00
    可分配利润(元)                                                                                  88,402,049.71
                                      利润分配或资本公积金转增预案的详细情况公司近 3 年(含报告期)的利润分配方案及资本公积金转增股本方案情况
    2012年度利润分配方案为::以2012年12月31日的总股本115,725,000股为基数,拟按每10股派发现金股利人民币1.5元(含税),共计17,358,750.00元,剩余累计未分配利润71,043,299.71元暂不分配。本年度未有资本公积金转增股本或送股的方案。
    2011年度利润分配方案为:以2011年12月31日的总股本115,725,000股为基数,拟按每10股派发现金股利人民币1.5元(含税),共计17,358,750.00元,剩余累计未分配利润35,539,194.02元暂不分配。本年度未有资本公积金转增股本或送股的方案。
    2010年度利润分配方案为:以2010年12月31日的总股本77,150,000股为基数,拟按每10股派发现金股利人民币1.5元(含税),共计11,572,500.00元,剩余累计未分配利润25,260,358.42元暂不分配。本年度未有资本公积金转增股本或送股的方案。同时,以2010年12月31日的股本总数77,150,000股为基数,以资本公积金转赠股本,第10股转增5股,合计转增股本38,575,000股,转赠股本后公司总股本变更为115,725,000股。公司近三年现金分红情况表
                                                                                                       单位:元
          分红年度             现金分红金额(含税)       分红年度合并报表中归属于   占合并报表中归属于上市公
                                                                     浙江方正电机股份有限公司 2012 年度报告全文
                                                          上市公司股东的净利润        司股东的净利润的比率(%)
    2012 年                                   17,358,750.00               20,389,322.53                      85.14%
    2011 年                                   17,358,750.00               39,502,224.92                      43.94%
    2010 年                                   11,572,500.00               22,646,266.23                       51.1%公司报告期内盈利且母公司未分配利润为正但未提出现金红利分配预案□ 适用 √ 不适用十四、社会责任情况
    作为一家上市公司,在发展壮大的过程中,在实践中追求企业与员工、社会、自然的和谐发展,以实际行动回报社会,创建和谐的企业发展环境,践行社会责任。
    保障股东特别是中小股东的权益,是公司最基本的社会责任。公司严格按照《公司章程》、《股东大会议事规则》的规定和要求,规范股东大会的召集、召开、表决程序,通过合法有效的方式,让更多的股东能够参加股东大会,确保股东对公司重大事项的知情权、参与权和表决权;认真履行信息披露义务,秉持公平、公正、公开的原则对待全体投资者。 公司一贯奉行稳健诚信的经营策略,高度重视债权人的合法权益。在公司的经营决策过程中,公司严格遵守相关合同及制度,充分考虑债权人的合法权益,及时向债权人通报与债权人权益相关的重大信息;债权人为维护自身利益需要了解公司有关经营、管理等情况时,公司全力予以配合和支持。 公司坚持以人为本,把对员工负责视为自身的责任,把为员工创造未来当成长期坚持的重要使命。公司注重对员工职业发展进行规划,为员工提供平等的发展机会,尊重和维护员工的个人利益。
    公司坚持“服务客户,信守承诺”的原则,为客户提供优质的产品;加强与供应商的沟通合作,实现互惠共赢;严格把控产品质量,注重产品安全,保护消费者利益。 未来,公司将积极履行社会责任,在兼顾环境保护的同时,致力于打造广受客户青睐、赢得社会信赖的知名品牌,实现商业利益与社会责任的高度统一。十五、报告期内接待调研、沟通、采访等活动登记表
                                                                                         谈论的主要内容及提供的
    接待时间         接待地点         接待方式        接待对象类型       接待对象
                                                                                                  资料
                                                                                浙江方正电机股份有限公司 2012 年度报告全文
                                                   第五节 重要事项一、重大诉讼仲裁事项□ 适用 √ 不适用本年度公司无重大诉讼、仲裁事项。媒体质疑情况□ 适用 √ 不适用本年度公司无媒体质疑事项。二、上市公司发生控股股东及其关联方非经营性占用资金情况
                                                       报告期新增 报告期偿还
    股东或关联                               期初数(万                            期末数(万 预计偿还方 预计偿还金 预计偿还时
                占用时间   发生原因                     占用金额 总金额(万
    人名称                                 元)                                  元)           式      额(万元) 间(月份)
                                                        (万元)     元)上市公司的
    子公司及其                                         0           800       800              0附属企业
    合计                                               0           800       800              0      --               0      --
    期末合计值占期末净资产的比例(%)                                                                                               0%注册会计师对资金占用的专项审核
                                         2013 年 03 月 20 日意见的披露日期注册会计师对资金占用的专项审核 3 月 22 日刊登在巨潮咨询网上的《2012 年度控股股东及其他关联方资金占用情况的
    意见的披露索引                           专项审计说明》三、破产重整相关事项无四、资产交易事项1、收购资产情况
                                           自购买日起至     自本期初至   该资产
                                           报告期末为上     报告期末为   为上市               与交易对交易对
              被收购   交易价              市公司贡献的     上市公司贡   公司贡 是否为 方的关联
    方或最                         进展情
              或置入   格(万             净利润(万元) 献的净利润      献的净 关联交 关系(适用 披露日期            披露索引
    终控制                           况
              资产     元)                (适用于非同 (万元)(适 利润占          易       关联交易
    方
                                           一控制下的企     用于同一控   利润总                 情形
                                             业合并)       制下的企业   额的比
                                                                                          浙江方正电机股份有限公司 2012 年度报告全文
                                                                     合并)      率(%)收购资产情况概述2、出售资产情况
                                        本期初                资产出
                                        起至出                售为上                         与交易
                                        售日该                市公司                         对方的 所涉及 所涉及
                                                 出售产
                               交易价 资产为                  贡献的 资产出 是否为 关联关 的资产 的债权
    交易对 被出售                                    生的损                                                                   披露日 披露索
                    出售日 格(万 上市公                      净利润 售定价 关联交 系(适 产权是 债务是
    方    资产                                  益(万                                                                         期     引
                               元)     司贡献                占利润      原则       易      用关联 否已全 否已全
                                                    元)
                                        的净利                总额的                         交易情 部过户 部转移
                                        润(万                 比例                            形)
                                          元)                 (%)出售资产情况概述3、企业合并情况无五、公司股权激励的实施情况及其影响无六、重大关联交易1、与日常经营相关的关联交易
                                                                        关联交易 占同类交
    关联交易              关联交易 关联交易 关联交易 关联交易                                       关联交易
           关联关系                                                     金额(万 易金额的                     市场价格 披露日期 披露索引
    方                 类型          内容    定价原则        价格                              结算方式
                                                                          元)       比例(%)
    合计                                                --          --               0         0%         --         --        --          --2、资产收购、出售发生的关联交易
                                                         转让资      转让资                                     转让资
                                             关联交                           市场公      转让价      关联交
           关联关     关联交     关联交                  产的账      产的评                                     产获得    披露日     披露索
    关联方                                      易定价                           允价值      格(万      易结算
             系       易类型     易内容                  面价值      估价值                                     的收益      期        引
                                             原则                             (万元) 元)            方式
                                                         (万元) (万元)                                     (万元)3、共同对外投资的重大关联交易
    共同投资方        关联关系     共同投资定 被投资企业 被投资企业 被投资企业 被投资企业 被投资企业 被投资企业
                                                                             浙江方正电机股份有限公司 2012 年度报告全文
                               价原则        的名称      的主营业务 的注册资本 的总资产(万 的净资产(万 的净利润(万
                                                                                      元)        元)         元)4、关联债权债务往来是否存在非经营性关联债权债务往来□ 是 √ 否
                                                                  是否存在非
                                        债权债务类                              期初余额(万 本期发生额 期末余额(万
       关联方           关联关系                       形成原因   经营性资金
                                            型                                      元)      (万元)         元)
                                                                      占用5、其他重大关联交易
    关联担保情况
    公司董事长张敏为本公司与中国银行丽水市分行发生的所有债务担保,最高担保金额109,200,000.00元,有效期为合同生效之日至使用期限届满之日。截至2012年12月31日,借款余额为39,400,000.00元。重大关联交易临时报告披露网站相关查询
                临时公告名称                          临时公告披露日期                  临时公告披露网站名称七、重大合同及其履行情况1、托管、承包、租赁事项情况(1)托管情况托管情况说明无为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用(2)承包情况承包情况说明无为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用(3)租赁情况租赁情况说明无
                                                                            浙江方正电机股份有限公司 2012 年度报告全文为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用2、担保情况
                                                                                                                单位:万元
                                   公司对外担保情况(不包括对子公司的担保)
                                                                                                                是否为关
                     担保额度               实际发生日期
                                                                                                    是否履行 联方担保
    担保对象名称      相关公告   担保额度     (协议签署      实际担保金额     担保类型     担保期
                                                                                                         完毕    (是或
                     披露日期                    日)
                                                                                                                     否)
    丽水正德电子控制 2012 年 05                 2012 年 06 月                   连带责任保
                                    1,000                           1,000                一年       是          否
    系统制造有限公司 月 23 日                   04 日                           证
    报告期内审批的对外担保额度                                   报告期内对外担保实际发生
                                                     1,000                                                            1,000
    合计(A1)                                                   额合计(A2)
    报告期末已审批的对外担保额                                   报告期末实际对外担保余额
                                                     1,000                                                                  0
    度合计(A3)                                                 合计(A4)
                                               公司对子公司的担保情况
                                                                                                                是否为关
                    担保额度                实际发生日期
                                                                                                    是否履行 联方担保
    担保对象名称     相关公告    担保额度     (协议签署      实际担保金额     担保类型     担保期
                                                                                                         完毕    (是或
                    披露日期                     日)
                                                                                                                     否)
    丽水正德电子控制 2012 年 11                 2012 年 11 月                   连带责任保
                                    1,800                           1,800                一年       否          否
    系统制造有限公司 月 24 日                   27 日                           证
    丽水方正东进机电 2012 年 11                 2012 年 11 月                   连带责任保
                                    1,000                           1,000                一年       否          否
    有限公司            月 24 日                27 日                           证
    报告期内审批对子公司担保额                                   报告期内对子公司担保实际
                                                     2,800                                                            2,800
    度合计(B1)                                                 发生额合计(B2)
    报告期末已审批的对子公司担                                   报告期末对子公司实际担保
                                                     2,800                                                            2,800
    保额度合计(B3)                                             余额合计(B4)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                     报告期内担保实际发生额合
                                                     3,800                                                            3,800
    (A1+B1)                                                    计(A2+B2)
    报告期末已审批的担保额度合                                   报告期末实际担保余额合计
                                                     3,800                                                            2,800
    计(A3+B3)                                                  (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                                                           9.35%其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                             0
    直接或间接为资产负债率超过 70%的被担保对象提供的债                                                                          0
                                                                              浙江方正电机股份有限公司 2012 年度报告全文务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                                                           0
    上述三项担保金额合计(C+D+E)                                                                                                   0
    未到期担保可能承担连带清偿责任说明                          无
    违反规定程序对外提供担保的说明                              无采用复合方式担保的具体情况说明(1)违规对外担保情况
                                                                                                                  单位:万元
    违规对外担保类型            期初数                 报告期增加金额            报告期减少金额                  期末数
                                              0                         0                             0                         0
          合计                                0                         0                             0                         0期末合计值占期末
                                                                                                                            0%净资产的比例(%)违规对外担保情况
    及解决措施情况说     无明3、其他重大合同
                       合同涉及 合同涉及
    合同订立                                      评估机构                                                             截至报告
             合同订立 资产的账 资产的评                  评估基准                 交易价格 是否关联
    公司方名                                      名称(如                定价原则                            关联关系 期末的执
             对方名称 面价值(万 估价值(万              日(如有)               (万元)      交易
    称                                           有)                                                                 行情况
                      元)如有)元)如有)八、承诺事项履行情况1、公司或持股 5%以上股东在报告期内或持续到报告期内的承诺事项
                 承诺事项                     承诺方         承诺内容            承诺时间        承诺期限        履行情况股改承诺收购报告书或权益变动报告书中所作承诺资产重组时所作承诺
                                                                                                              截止本报告期
                                        张敏、通联创业
                                                          避免与公司同      2007 年 12 月 11                  末,上述承诺事
    首次公开发行或再融资时所作承诺          投资股份有限                                           长期
                                                          业竞争的承诺。 日                                   项均仍在严格
                                        公司、钱进
                                                                                                              履行中。
                                                                        浙江方正电机股份有限公司 2012 年度报告全文其他对公司中小股东所作承诺
    承诺是否及时履行                     是
    未完成履行的具体原因及下一步计划     无是否就导致的同业竞争和关联交易问题
                                     是作出承诺
    承诺的解决期限                       长期
                                     公司实际控制人张敏作为公司第一大股东及实际控制人期间,不设立从事与方正
    解决方式                             电机有相同或类似业务的子公司。公司股东通联创业投资股份有限公司、钱进不
                                     设立从事与方正电机有相同或类似业务的子公司。
    承诺的履行情况                       报告期内,未发生同业竞争的情况。2、公司资产或项目存在盈利预测,且报告期仍处在盈利预测期间,公司就资产或项目达到原盈利预测及其原因做出说明
    盈利预测资产                                当期预测业绩 当期实际业绩 未达预测的原 原预测披露日 原预测披露索
               预测起始时间 预测终止时间
    或项目名称                                  (万元)        (万元)    因(如适用)        期          引九、聘任、解聘会计师事务所情况现聘任的会计事务所
    境内会计师事务所名称                          天健会计师事务所(特殊普通合伙)
    境内会计师事务所报酬(万元)                                                                                    40
    境内会计师事务所审计服务的连续年限            12
    境内会计师事务所注册会计师姓名                赵海荣、牟健当期是否改聘会计师事务所□ 是 √ 否聘请内部控制审计会计师事务所、财务顾问或保荐人情况□ 适用 √ 不适用十、监事会、独立董事(如适用)对会计师事务所本报告期“非标准审计报告”的说明不适用十一、处罚及整改情况
    名称/姓名           类型          原因          调查处罚类型    结论(如有)         披露日期     披露索引整改情况说明董事、监事、高级管理人员、持股 5%以上的股东涉嫌违规买卖公司股票且公司已披露将收回涉嫌违规所得收益的情况□ 适用 √ 不适用
                                                 浙江方正电机股份有限公司 2012 年度报告全文十二、年度报告披露后面临暂停上市和终止上市情况不适用十三、其他重大事项的说明无十四、公司子公司重要事项无十五、公司发行公司债券的情况无
                                                                         浙江方正电机股份有限公司 2012 年度报告全文
                                    第六节 股份变动及股东情况一、股份变动情况
                                本次变动前                本次变动增减(+,-)                        本次变动后
                                                                 公积金转
                           数量        比例(%) 发行新股   送股                 其他       小计         数量        比例(%)
                                                                    股
                         31,935,37                                                                31,935,37
    一、有限售条件股份                       27.6%                                                                       27.6%
                                   5                                                                          5
                         31,935,37                                                                31,935,37
    5、高管股份                              27.6%                                                                       27.6%
                                   5                                                                          5
                         83,789,62                                                                83,789,62
    二、无限售条件股份                       72.4%                                                                       72.4%
                                   5                                                                          5
                         83,789,62                                                                83,789,62
    1、人民币普通股                          72.4%                                                                       72.4%
                                   5                                                                          5
                         115,725,0                                                                115,725,0
    三、股份总数                              100%                                                                        100%
                                  00                                                                          00股份变动的原因股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响□ 适用 √ 不适用公司认为必要或证券监管机构要求披露的其他内容二、证券发行与上市情况1、报告期末近三年历次证券发行情况
    股票及其衍生证                      发行价格(或利                                    获准上市交易数
                     发行日期                         发行数量      上市日期                             交易终止日期
    券名称                               率)                                               量股票类可转换公司债券、分离交易可转债、公司债类权证类前三年历次证券发行情况的说明
                                                                       浙江方正电机股份有限公司 2012 年度报告全文2、公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明无3、现存的内部职工股情况
    内部职工股的发行日期              内部职工股的发行价格(元)                  内部职工股的发行数量(股)三、股东和实际控制人情况1、公司股东数量及持股情况
                                                                                                              单位:股
    报告期股东总数                            10,807 年度报告披露日前第 5 个交易日末股东总数                       10,469
                                           持股 5%以上的股东持股情况
                                                            报告期 持有有 持有无             质押或冻结情况
                                                  报告期
                                                            内增减 限售条 限售条
    股东名称       股东性质      持股比例(%) 末持股
                                                            变动情 件的股 件的股         股份状态        数量
                                                   数量
                                                             况    份数量 份数量
                                                  28,767,          21,575, 7,191,7
    张敏             境内自然人              24.86%                                       质押               20,330,000
                                                     000              250       50
    通联创业投资股                                    20,225,                   20,225,
                 境内非国有法人          17.48%                                       冻结                2,000,000
    份有限公司                                           000                       000
                                                  12,673,          9,505,1 3,168,3
    钱进             境内自然人              10.95%                                       质押                4,500,000
                                                     500               25       75
                                                  3,489,7                   3,489,7
    李锦火           境内自然人               3.02%
                                                      52                        52广发证券股份有
    限公司客户信用                                    1,820,5                   1,820,5
                 其他                     1.57%
    交易担保证券帐                                        00                        00户
                                                  1,209,9                   1,209,9
    章则余           境内自然人               1.05%
                                                      00                        00
                                                  1,140,0
    胡宏             境内自然人               0.99%                    855,000 285,000
                                                      00
                                                  1,078,2                   1,078,2
    方天成           境内自然人               0.93%
                                                      74                        74
    蔡宝中           境内自然人               0.71% 818,588                     818,588
    周婉芸           境内自然人               0.56% 652,774                     652,774
    战略投资者或一般法人因配售新      无
                                                                     浙江方正电机股份有限公司 2012 年度报告全文股成为前 10 名股东的情况(如有)上述股东关联关系或一致行动的
                                 张敏、钱进是一致行动人,其他未知是否属于一致行动人。说明
                                         前 10 名无限售条件股东持股情况
                                                                                             股份种类
             股东名称                  年末持有无限售条件股份数量(注 4)
                                                                                     股份种类           数量
    通联创业投资股份有限公司                                             20,225,000 人民币普通股            20,225,000
    张敏                                                                     7,191,750 人民币普通股          7,191,750
    李锦火                                                                   3,489,752 人民币普通股          3,489,752
    钱进                                                                     3,168,375 人民币普通股          3,168,375广发证券股份有限公司客户信用
                                                                         1,820,500 人民币普通股          1,820,500交易担保证券帐户
    章则余                                                                   1,209,900 人民币普通股          1,209,900
    方天成                                                                   1,078,274 人民币普通股          1,078,274
    蔡宝中                                                                    818,588 人民币普通股            818,588
    周婉芸                                                                    652,774 人民币普通股            652,774华润深国投信托有限公司--黄河 9
                                                                          552,000 人民币普通股            552,000号信托计划前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和
                                 张敏、钱进是一致行动人,其他未知是否属于一致行动人。前 10 名股东之间关联关系或一致行动的说明参与融资融券业务股东情况说明
                                 无(如有)2、公司控股股东情况自然人
              控股股东姓名                       国籍                     是否取得其他国家或地区居留权
    张敏                                    中国                   否
    最近 5 年内的职业及职务                 浙江方正电机股份有限公司董事长
    过去 10 年曾控股的境内外上市公司情况    无报告期控股股东变更□ 适用 √ 不适用3、公司实际控制人情况自然人
                                                                       浙江方正电机股份有限公司 2012 年度报告全文
            实际控制人姓名                           国籍                 是否取得其他国家或地区居留权
    张敏                                    中国                      否
    最近 5 年内的职业及职务                 浙江方正电机股份有限公司董事长
    过去 10 年曾控股的境内外上市公司情况    无报告期实际控制人变更□ 适用 √ 不适用公司与实际控制人之间的产权及控制关系的方框图实际控制人通过信托或其他资产管理方式控制公司□ 适用 √ 不适用4、其他持股在 10%以上的法人股东
                          法定代表人/                                                       主要经营业务或管理
       法人股东名称                     成立日期        组织机构代码         注册资本
                          单位负责人                                                               活动
                                                                                           实业投资,企业投资信
                                                                                           息咨询,财务咨询,企
                                                                                           业管理咨询,经济信息
    通联创业投资股份有限公                  2000 年 12                                         咨询( 不含证券、期
                          管大源                     72585048-3        30000 万元
    司                                      月 11 日                                           货咨询);为高新技术
                                                                                           企业及项目融资提供
                                                                                           担保(不含金融业务),
                                                                                           从事高新技术孵化器
                                                                 浙江方正电机股份有限公司 2012 年度报告全文
                                                                                     的投资与建设。四、公司股东及其一致行动人在报告期提出或实施股份增持计划的情况股东名称/一致行 计划增持股份数 计划增持股份比 实际增持股份数 实际增持股份比 股份增持计划初 股份增持计划实
    动人姓名          量             例             量             例         次披露日期    施结束披露日期其他情况说明
                                                                                浙江方正电机股份有限公司 2012 年度报告全文
                      第七节 董事、监事、高级管理人员和员工情况一、董事、监事和高级管理人员持股变动
                                                                                               本期增持 本期减持
                                                          任期起始 任期终止 期初持股                                     期末持股
    姓名         职务    任职状态        性别   年龄                                             股份数量 股份数量
                                                            日期       日期       数(股)                               数(股)
                                                                                               (股)       (股)
                                                          2011 年 05 2014 年 05
    张敏      董事长       现任       男                 51                           28,767,000            0            0 28,767,000
                                                          月 06 日   月 05 日
                                                          2011 年 05 2014 年 05
    钱进      总经理       现任       男                 51                           12,673,500            0            0 12,673,500
                                                          月 06 日   月 05 日
          董事会秘                                        2011 年 05 2014 年 05
    胡宏                   现任       男                 50                            1,140,000            0            0 1,140,000
          书                                              月 06 日   月 05 日
                                                          2011 年 05 2014 年 05
    孟宏亮    董事         现任       男                 36                                   0             0            0          0
                                                          月 06 日   月 05 日
                                                          2011 年 05 2014 年 05
    项永旺    董事         现任       男                 39                                   0             0            0          0
                                                          月 06 日   月 05 日
                                                          2011 年 05 2014 年 05
    蔡军彪    董事         现任       男                 43                                   0             0            0          0
                                                          月 06 日   月 05 日
                                                          2011 年 05 2014 年 05
    徐亚明    独立董事 现任           女                 58                                   0             0            0          0
                                                          月 06 日   月 05 日
                                                          2011 年 05 2014 年 05
    马骏      独立董事 现任           男                 44                                   0             0            0          0
                                                          月 06 日   月 05 日
                                                          2011 年 05 2014 年 05
    陈希琴    独立董事 现任           女                 47                                   0             0            0          0
                                                          月 06 日   月 05 日
                                                          2011 年 05 2014 年 05
    马斌武    监事         现任       男                 35                                   0             0            0          0
                                                          月 06 日   月 05 日
                                                          2011 年 05 2014 年 05
    申虎      监事         现任       男                 45                                   0             0            0          0
                                                          月 06 日   月 05 日
                                                          2011 年 05 2014 年 05
    吴玲芳    监事         现任       女                 33                                   0             0            0          0
                                                          月 06 日   月 05 日
    合计            --        --            --     --             --         --       42,580,500            0            0 42,580,500二、任职情况公司现任董事、监事、高级管理人员最近 5 年的主要工作经历张敏,男,本公司董事长、董事,中国籍。2001 年12 月起担任浙江方正电机股份有限公司董事长兼总经理,2005 年3 月至今任浙江方正电机股份有限公司董事长。此外,张敏先生曾担任丽水市人大常委、浙江省人大代表,现担任浙江省总商会
                                                                        浙江方正电机股份有限公司 2012 年度报告全文副会长、丽水市政协委员、丽水市工商联主席、浙江省缝纫电机行业协会会长等职务。除上述任职外,无在其他单位任职或兼职的情况。
    钱进,男,本公司副董事长、总经理、董事,中国籍。曾担任浙江方正电机股份有限公司副董事长兼常务副总经理,现担任浙江方正电机股份有限公司副董事长、总经理。除上述任职外,无在其他单位任职或兼职情况。
    孟宏亮,男,本公司董事,中国籍。2001 年2 月起,任万向创业投资股份有限公司投资业务部负责人,现担任浙江方正电机股份有限公司董事、通联创业投资股份有限公司投资业务部负责人。除在浙江方正电机股份有限公司担任董事职务外,还担任浙江联强数控机床股份有限公司副董事长,浙江海利得新材料股份有限公司、浙江大学城市学院教育发展股份有限公司、浙江正原电气股份有限公司董事。
    项永旺,男,本公司董事,中国籍。1999年8月至2000年9月期间,万向钱潮股份有限公司从事企业管理工作,2001年9月起,任万向创业投资股份有限公司投资业务部项目经理,除在浙江方正电机股份有限公司担任董事职务外,还担任通联创业投资股份有限公司投资业务部项目经理。
    胡宏,男,本公司董事、董事会秘书、财务总监,中国籍。历任丽水方正电机制造有限公司财务部部长、浙江方正电机股份有限公司董事、财务总监兼财务部经理。现担任浙江方正电机股份有限公司董事、董事会秘书、财务总监。除在本公司担任职务外,无在其他单位任职或兼职情况。
    蔡军彪,男,本公司董事,中国籍。历任安特精密机械(上海)有限公司质量工程师,上海延锋江森座椅有限公司机械零件厂质量部质量经理。现担任浙江方正电机股份有限公司管理者代表和浙江方正电机股份有限公司运营总监。除在公司担任职务外,无在其他单位任职或兼职情况
    徐亚明,女,中国籍。硕士研究生,副教授,硕士生导师,现任浙江财经学院副教授,自1998年起受聘担任上海财经大学硕士研究生导师,承担硕士研究生的“高级财务会计”课程及硕士论文指导工作。2004年起任中国会计学会电力分会课题评审特邀专家。
    陈希琴,女,中国籍。会计学教授,九三学社社员。自1987年以来,先后任职于浙江省电子工业学校、浙江经贸职业技术学院、浙江经济职业技术学院。现为浙江经济职业技术学院财会金融学院骨干教师。同时兼任浙江佳力科技股份有限公司独立董事、浙江新东方油墨股份有限公司独立董事、浙江省经济与信息化委员会电子信息产业发展基金项目评审专家、浙江省(经济和信息化委员会)信息技术及信息化专家、浙江省中职财经专业职业技能竞赛命题专家、杭州大成信用评估有限公司专家委员会委员、杭州安博尔信用评估公司顾问,浙江省总会计师协会会员、中国商业会计学会会员。
    马骏,男,中国籍。法律硕士,历任浙江天名律师事务所律师、合伙人,现为国浩律师集团(杭州)事务所合伙人。同时兼任杭州市律师协会副会长、杭州市人大常委会立法咨询委员会委员、杭州仲裁委员会仲裁员。在股东单位任职情况√ 适用 □ 不适用
                                                   在股东单位                                   在股东单位是否领
    任职人员姓名              股东单位名称                          任期起始日期     任期终止日期
                                                   担任的职务                                        取报酬津贴
                                                                2001 年 02 月
    孟宏亮         通联创业投资股份有限公司           副总经理                                      是
                                                                01 日
                                                  投资业务部 2001 年 09 月
    项永旺         通联创业投资股份有限公司                                                         是
                                                  经理          01 日
                                                                2000 年 11 月
    吴玲芳         通联创业投资股份有限公司           行政主管                                      是
                                                                21 日在其他单位任职情况√ 适用 □ 不适用
                                                                            浙江方正电机股份有限公司 2012 年度报告全文
                                                       在其他单位                                       在其他单位是否领
    任职人员姓名                 其他单位名称                               任期起始日期    任期终止日期
                                                       担任的职务                                           取报酬津贴
    徐亚明         浙江财经学院                            教授                                            是
    陈希琴         浙江经济职业技术学院                    教授                                            是
    马骏           国浩律师集团(杭州)事务所              合伙人                                          是三、董事、监事、高级管理人员报酬情况董事、监事、高级管理人员报酬的决策程序、确定依据
    经董事会薪酬与考核委员会审议通过后提请董事会、股东大会审议批准,决策程序符合《公司法》、《公司章程》和《董事会薪酬与考核委员会实施细则》的相关规定。
    依据公司现行的薪酬制度,依据风险、责任、利益相一致的原则,进行考核之后,按照其职务确定在公司任职的董事、监事、高级管理人员的薪酬。公司报告期内董事、监事和高级管理人员报酬情况
                                                                             从公司获得的 从股东单位获 报告期末实际
       姓名           职务         性别         年龄            任职状态
                                                                             应付报酬总额 得的报酬总额         获得报酬
    张敏           董事长         男                        51 现任                         23.44           0.00         23.44
    钱进           总经理         男                        51 现任                         19.75           0.00         19.75
    胡宏           董事会秘书     男                        50 现任                         16.68           0.00         16.68
    蔡军彪         董事           男                        43 现任                         12.80           0.00         12.80
    孟宏亮         董事           男                        36 现任                          0.00          30.00         30.00
    项永旺         董事           男                        39 现任                          0.00          30.00         30.00
    马骏           独立董事       男                        44 现任                          5.00           0.00             5.00
    陈希琴         独立董事       女                        47 现任                          5.00           0.00             5.00
    徐亚明         独立董事       女                        58 现任                          5.00           0.00             5.00
    马斌武         监事           男                        35 现任                          5.54           0.00             5.54
    申虎           监事           男                        45 现任                         12.80           0.00         12.80
    吴玲芳         监事           女                        33 现任                          0.00          20.00         20.00
       合计            --           --           --                --                  106.01          80.00        186.01公司董事、监事、高级管理人员报告期内被授予的股权激励情况□ 适用 √ 不适用四、公司董事、监事、高级管理人员离职和解聘情况
       姓名         担任的职务           类型          日期                                     原因
                                                 浙江方正电机股份有限公司 2012 年度报告全文五、报告期核心技术团队或关键技术人员变动情况(非董事、监事、高级管理人员)本报告期核心技术团队或关键技术人员无变动。六、公司员工情况
                                                                             浙江方正电机股份有限公司 2012 年度报告全文
                                             第八节 公司治理一、公司治理的基本状况
    公司严格按照《公司法》、《证券法》等法律法规的要求,建立健全了股东大会、董事会、监事会等治理结构,并履行《公司法》和《公司章程》所规定的各项职责。制订了《公司章程》、《股东大会议事规则》、《董事会议事规则》、《监事会议事规则》、《总经理工作细则》、《独立董事制度》、《董事会专门委员会制度》、《财务管理制度》、《募集资金使用管理制度》、《信息披露管理制度》、《内部审计制度》、《关联交易管理办法》、《投资者关系管理制度》、《对外担保管理办法》、《重大信息内部报告制度》、《对外投资管理办法》、《董事、监事和高级管理人员持股管理办法》、《内幕信息知情人登记备案制度》等制度,以保证公司规范运作,促进公司健康发展。报告期内,根据公司实际情况及监管部门的相关要求,修订完善了《公司章程》、《内幕信息知情人登记管理制度》,制定了《未来三年(2012-2014年)股东回报规划》等制度。 报告期内公司未收到监管部门采取的行政监管措施的有关文件,公司治理情况符合中国证监会发布的有关上市公司治理的规范性文件的要求。公司治理与《公司法》和中国证监会相关规定的要求是否存在差异□ 是 √ 否公司治理与《公司法》和中国证监会相关规定的要求不存在差异。公司治理专项活动开展情况以及内幕信息知情人登记管理制度的制定、实施情况
    1、2012 年,根据中国证券监督管理委员会《关于进一步落实上市公司现金分红有关事项的通知》的要求,公司制定了《未来三年(2012-2014 年)股东回报规划》并对《公司章程》相关章节进行了修改,进一步明确了现金分红等事项。具体内容详见 2012 年 10 月 8 日刊登在巨潮资讯网上的相关公告。2、公司严格执行内幕信息知情人登记制度,报告期内,公司认真做好内幕信息知情人的登记、报备工作;组织公司董事、监事、高级管理人员以及可接触内幕信息的相关岗位员工对相关文件和制度进行学习,提高相关人员的合规、保密意识,并将相关文件转发控股股东等外部机构,规范对外报送信息及外部信息使用人使用本公司信息的行为。3、报告期内,公司对内幕信息知情人买卖公司股票的情况进行了自查,公司在定期报告编制以及非公开发行股票期间未发生内幕信息知情人利用内幕信息买卖公司股票的行为,也没有发生监管部门查处和需要整改的情况。二、报告期内召开的年度股东大会和临时股东大会的有关情况1、本报告期年度股东大会情况
    会议届次           召开日期          会议议案名称            决议情况            披露日期              披露索引
                                        《2011 年度董事会
                                        工作报告》、《2011
                                        年度监事会工作报
                                                                                                     具体内容详见 2012
                                        告》、《2011 年度财
                                                                                                     年 4 月 14 日刊登在
                                        务决算报告》、 2011
    2011 年度股东大会 2012 年 04 月 13 日                         全部审议通过        2012 年 04 月 14 日 《证券时报》或巨潮
                                        年度利润分配预
                                                                                                     资讯网上的相关公
                                        案》、《2011 年度报
                                                                                                     告。
                                        告及摘要》、 关于续
                                        聘天健会计师事务
                                        为公司 2012 年度审
                                                                                浙江方正电机股份有限公司 2012 年度报告全文
                                          计机构》、《《关于申
                                          请办理银行授信额
                                          度及授权董事长在
                                          银行授信额度内签
                                          署相关文件》2、本报告期临时股东大会情况
    会议届次             召开日期           会议议案名称             决议情况            披露日期              披露索引
                                          《董事会关于前次
                                          募集资金使用情况
                                          的专项报告》、 关于
                                          公司符合非公开发
                                          行股票条件的议
                                          案》、 关于公司向特
                                          定对象非公开发行
                                          股票方案的议案》、
                                          《关于公司 2012 年
                                          度非公开发行股票
                                          预案的议案》、 关于
                                          本次非公开发行股
                                          票募集资金运用可
                                          行性分析报告的议
                                          案》、 关于本次非公
                                                                                                        具体内容详见 2012
                                          开发行股票涉及重
                                                                                                        年 10 月 24 日刊登在
    2012 年第一次临时                         大关联交易的议
                    2012 年 10 月 23 日                          全部审议通过        2012 年 10 月 24 日 《证券时报》或巨潮
    股东大会                                  案》、 关于公司与特
                                                                                                        资讯网上的相关公
                                          定发行对象签订附
                                                                                                        告。
                                          条件生效的股份认
                                          购协议的议案》、 关
                                          于提请股东大会授
                                          权董事会全权办理
                                          本次非公开发行股
                                          票相关事宜的议
                                          案》、 关于公司章程
                                          修正案的议案》、 董
                                          事会关于公司截至
                                          2012 年 9 月 30 日前
                                          次募集资金使用情
                                          况的专项报告的议
                                          案》、 关于公司分红
                                          政策及未来三年股
                                          东回报规划的议案》
                                                                           浙江方正电机股份有限公司 2012 年度报告全文三、报告期内独立董事履行职责的情况1、独立董事出席董事会及股东大会的情况
                                             独立董事出席董事会情况
                  本报告期应参加                        以通讯方式参加                                  是否连续两次未
    独立董事姓名                      现场出席次数                        委托出席次数       缺席次数
                    董事会次数                               次数                                        亲自参加会议
    马骏                             8                  3                5                  0              0否
    陈希琴                           8                  3                5                  0              0否
    徐亚明                           8                  3                5                  0              0否
    独立董事列席股东大会次数                                                                                                0连续两次未亲自出席董事会的说明无独立董事连续两次未出席董事会。2、独立董事对公司有关事项提出异议的情况独立董事对公司有关事项是否提出异议□ 是 √ 否报告期内独立董事对公司有关事项未提出异议。3、独立董事履行职责的其他说明独立董事对公司有关建议是否被采纳√ 是 □ 否独立董事对公司有关建议被采纳或未被采纳的说明公司独立董事在2012年度勤勉尽责,忠实履行独立董事职务,在董事会上发表意见、行使职权;对公司信息披露情况等进行监督和核查;对公司发展提出建议;对报告期内公司发生的续聘审计机构、关联交易、对外担保等事项及其他需要独立董事发表意见的事项出具了独立、公正的独立董事意见,积极有效地履行了独立董事的职责,维护了公司和中小股东的合法权益。四、董事会下设专门委员会在报告期内履行职责情况公司董事会下设董事会战略委员会、董事会提名委员会、董事会薪酬与考核委员会和董事会审计委员会。报告期内,董事会战略委员会和董事会提名委员会未召开会议;董事会薪酬与考核委员会召开了3次会议,对公司2011年度董事、监事及高级管理人员薪酬预案进行了审议;董事会审计委员会根据《公司董事会审计委员会对年报的审计工作规程》要求,对公司2011年度报告安排了审阅,并出具了书面意见。五、监事会工作情况监事会在报告期内的监督活动中发现公司是否存在风险□ 是 √ 否监事会对报告期内的监督事项无异议。
                                                                     浙江方正电机股份有限公司 2012 年度报告全文六、公司相对于控股股东在业务、人员、资产、机构、财务等方面的独立完整情况
      公司严格按照《公司法》、《证券法》等有关法律、法规和《公司章程》的要求规范运作,在业务、资产、人员、机构、财务等方面与控股股东完全分离,具有独立、完整的资产和业务及面向市场自主经营的能力。
    1、业务独立      公司是独立从事生产经营的企业法人,拥有独立、完整的生产、采购、研发、销售体系。公司具有独立对外签订合同、独立作出生产经营决策、独立从事生产经营活动的能力。公司在业务开展方面不存在对主要股东和其他关联方的依赖关系。与控股股东、实际控制人及其控制的其他企业不存在同业竞争。
    2、资产独立      公司拥有独立于控股股东的生产经营场所、完整的资产结构和独立的生产经营活动所必须的生产系统、辅助生产系统和配套设施,对所有资产拥有完全的控制支配权,不存在资产、资金被各股东、实际控制人及其控制的其他企业违规占用而损害公司利益的情况。
      3、人员独立       目前,公司已建立健全了独立的法人治理结构。公司股东大会、董事会、监事会和总经理之间分工明确、各司其职,分别承担相应的责任和义务,严格按照《公司法》和《公司章程》规范运作,不存在控股股东干预公司董事会和股东大会作出人事任免决定的情况。公司在员工管理、社会保障和工薪报酬等方面均独立于控股股东和其他关联方。
    4、机构独立       公司的股东大会、董事会、监事会等组织机构依法独立行使各自的职权;财务部等职能部门拥有完全独立的管理、销售系统及配套设施。公司各组织机构和职能部门构成有机整体,具有独立面对市场自主经营的能力。公司各职能机构在人员、办公场所和管理制度等方面均完全独立,不存在受主要股东及其他关联方干预公司机构设置的情形。
    5、财务独立      公司已按照相关法律、法规的要求建立了一套独立、完整、规范的财务会计核算体系和财务管理制度,并建立了相应的内部控制制度,并独立作出财务决策。公司设立了独立的财务部门,配备了专职财务人员;公司在银行单独开立账户,拥有独立的银行账号;公司作为独立的纳税人,依法独立纳税,不存在与股东混合纳税情况;不存在控股股东干预本公司资金使用的情况。七、同业竞争情况
    公司控股股东和实际控制人及其下属企业与公司不存在从事相同、相似业务的情况,与公司不够成同业竞争。八、高级管理人员的考评及激励情况
    公司建立了高级管理人员的考评、激励与约束机制,由公司董事会下设的薪酬与考核委员会对高级管理人员的工作能力、履职情况、责任目标完成情况等进行年终考评,确定其薪酬。报告期内,公司高级管理人员能够按照《公司法》、《公司章程》等法律法规认真履行职责,积极落实公司股东大会和董事会相关决议,在董事会的正确指导下积极调整经营思路,不断加强内部管理,较好的完成了本年度的各项任务。
                                                                      浙江方正电机股份有限公司 2012 年度报告全文
                                           第九节 内部控制一、内部控制建设情况
    公司依据相关法律法规的规定和行业相关标准,结合公司实际情况,建立了一系列较为完善的内部控制体系,从公司治理层面到各业务流程层面均建立了内部控制制度及必要的内部监督机制,为公司经营管理的合法合规、资产安全、财务报告及相关信息的真实完整提供了合理、有效的保障。具体如下:1、生产经营控制:公司制定了明确的各职能部门的工作权限与职责,规定了生产、采购、销售及安全管理等的程序与工作流程,对各部门职责,各项工作的管理程序、工作要求进行了明确,保证了公司各项工作的有效控制及持续改进。2、财务管理控制:公司《会计法》和《企业会计准则》等国家有关财税法规的规定,建立了完善的财务管理制度及相关办法,有效降低了财务风险,保证了财务信息的真实性、准确性和有效性,保证了公司资产的安全与完整。3、重大投资管理控制:公司制定了《投资决策管理办法》,对公司重大投资的基本原则和决策程序予以明确的规定。报告期内的重大投资行为,均事前进行了市场调研、可行性论证,经过战略委员会讨论,根据投资额大小提交董事会、股东大会审议通过。4、对外担保管理控制:公司《对外担保制度》对公司发生对外担保行为时的对担保对象、审批权限和决策程序等作了详细规定。报告期内,公司对外担保履行了相关决策程序。5、关联交易管理控制:公司制定了《关联交易决策制度》,对关联人的认定、关联交易的范围及决策程序,关联交易的执行与披露作了明确规定,规范与关联方的交易行为。报告期内未发生关联交易。6、信息披露管理控制:公司制定了《信息披露管理制度》、《重大信息内部报告制度》和《内幕信息知情人管理制度》,分别对信息披露的基本原则,信息披露的内容、信息披露程序与传递、信息披露的责任划分、信息披露的方式、档案管理、内幕信息知情人范围和保密措施以及责任追究做了明确规定,按要求履行了信息披露义务,未发生违规行为。7、募集资金管理控制:公司制订了《募集资金管理制度》,根据《公司法》、《证券法》、《上市公司证券发行管理办法》、《关于进一步规范上市公司募集资金使用的通知》、《深圳证券交易所股票上市规则》、《深圳证券交易所中小企业板块上市公司特别规定》、《深圳证券交易所中小企业板块公司规范运作指引》等有关规定,对募集资金的存储、使用审批、用途变更、监管等方面做了明确规定。报告期内,公司在募集资金管理方面未发生违规行为。8、子公司管理控制:公司通过向全资及控股子公司委派董事、监事及重要高级管理人员加强对其管理,并制定《子公司管理制度》等规章制度加以约束和控制,包括但不限于子公司的运作、人事、财务、资金、担保、投资、信息、奖惩、内部审计等方面。9、财务报告控制:公司以《企业内部控制基本规范》等有关规定作为建立财务报告内部控制的依据,报告期内公司未发现财务报告内部控制存在重大缺陷的具体情况。10、内部审计控制:公司制定了《内部审计工作制度》,对公司内部审计工作作了明确的规定和要求。审计部直属董事会,在董事会审计委员会的领导下,根据年度审计工作计划开展审计工作,实施日常或专题内部控制检查。通过内部审计及时发现经营活动中存在的问题,提出整改建议,落实整改措施,提升内部控制管理的有效性,进一步防范经营风险和财务风险。二、董事会关于内部控制责任的声明
    公司董事会对公司内部控制设计与运行的有效性进行了全面评价,认为:公司对于纳入评价范围的业务与事项均已建立了内部控制,并得以有效执行,不存在重大缺陷,并认为其在 2012 年 12 月 31 日有效;自内部控制评价报告基准日至内部控制评价报告发出日之间不会发生对评价结论产生实质性影响的内部控制的重大变化。董事会出具了《2012 年度内部控制的自我评价报告》,刊登在 2013 年 3 月 22 日巨潮资讯网(http://www.cninfo.com.cn)上,公司董事会及全体董事保证本报告内容不存在任何虚假记载、误导性陈述或重大遗漏,并对报告内容的真实性、准确性和完整性承担个别及连带责任。三、建立财务报告内部控制的依据
    公司根据《会计法》、《企业会计准则》、《企业内部控制基本规范》及监管部门的相关规范性文件要求,建立了财务报告内部控制,本年度的财务报告内部控制不存在重大缺陷。
                                                                     浙江方正电机股份有限公司 2012 年度报告全文四、内部控制自我评价报告
                      内部控制自我评价报告中报告期内发现的内部控制重大缺陷的具体情况报告期内未发现内部控制重大缺陷。内部控制自我评价报告全文披露
                               2013 年 03 月 22 日日期内部控制自我评价报告全文披露 刊登在巨潮资讯网 http://www.cninfo.com.cn 上的《浙江方正电机股份有限公司 2012 年度
    索引                           内部控制的自我评价报告》五、内部控制审计报告□ 适用 √ 不适用会计师事务所是否出具非标准意见的内部控制审计报告□ 是 √ 否会计师事务所出具的内部控制审计报告与董事会的自我评价报告意见是否一致√ 是 □ 否六、年度报告重大差错责任追究制度的建立与执行情况
    公司已严格按照中国证监会、深圳证券交易所等监管部门的要求,制定了《年报信息披露重大差错责任追究制度》,报告期内未发生重大会计差错更正、重大遗漏信息补充的情况。
                                                                     浙江方正电机股份有限公司 2012 年度报告全文
                                        第十节 财务报告一、审计报告
    审计意见类型                                          标准无保留审计意见
    审计报告签署日期                                      2013 年 03 月 20 日
    审计机构名称                                          天健会计师事务所(特殊普通合伙)
    审计报告文号                                          天健审(2013)1158 号
                                                审计报告正文
                                        审 计 报 告
                                           天健审〔2013〕1158 号浙江方正电机股份有限公司全体股东:
    我们审计了后附的浙江方正电机股份有限公司(以下简称方正电机公司)财务报表,包括2012年12月31日的合并及母公司资产负债表,2012年度的合并及母公司利润表、合并及母公司现金流量表、合并及母公司所有者权益变动表,以及财务报表附注。
    一、管理层对财务报表的责任
    编制和公允列报财务报表是管理层的责任,这种责任包括:(1)按照企业会计准则的规定编制财务报表,并使其实现公允反映;(2)设计、执行和维护必要的内部控制,以使财务报表不存在由于舞弊或错误导致的重大错报。
    二、注册会计师的责任
    我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守中国注册会计师职业道德守则,计划和执行审计工作以对财务报表是否不存在重大错报获取合理保证。
    审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,注册会计师考虑与财务报表编制和公允列报相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。
    我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。
    三、审计意见
    我们认为,方正电机公司财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了方正电机公司2012年12月31日的合并及母公司财务状况以及2012年度的合并及母公司经营成果和现金流量。
                                                          浙江方正电机股份有限公司 2012 年度报告全文
    天健会计师事务所(特殊普通合伙)       中国注册会计师:闾力华
    中国杭州                             中国注册会计师:陈勃
                                          二〇一三年三月二十日二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:浙江方正电机股份有限公司
                                                                                             单位:元
                 项目                期末余额                               期初余额流动资产:
    货币资金                                     47,274,222.77                          86,412,357.22
    结算备付金                                            0.00                                   0.00
    拆出资金                                              0.00                                   0.00
    交易性金融资产                                        0.00                            121,929.93
    应收票据                                     10,694,000.00                          12,438,000.00
    应收账款                                    131,538,018.85                         133,076,942.90
    预付款项                                     26,559,120.39                          35,134,763.97
    应收保费                                              0.00                                   0.00
    应收分保账款                                          0.00                                   0.00
    应收分保合同准备金                                    0.00                                   0.00
    应收利息                                              0.00                                   0.00
    应收股利                                              0.00                                   0.00
    其他应收款                                    2,103,741.58                           2,179,836.96
    买入返售金融资产                                      0.00                                   0.00
    存货                                        175,550,362.22                         197,757,278.10
    一年内到期的非流动资产                                0.00                                   0.00
    其他流动资产                                  4,890,923.76                          17,790,303.67
    流动资产合计                                    398,610,389.57                         484,911,412.75非流动资产:
    发放委托贷款及垫款                                    0.00                                   0.00
                                  浙江方正电机股份有限公司 2012 年度报告全文
    可供出售金融资产               0.00                                  0.00
    持有至到期投资                 0.00                                  0.00
    长期应收款                     0.00                                  0.00
    长期股权投资              80,000.00                             80,000.00
    投资性房地产                   0.00                                  0.00
    固定资产             196,852,856.97                        160,908,759.91
    在建工程              33,042,471.78                         25,234,596.58
    工程物资                       0.00                                  0.00
    固定资产清理                   0.00                                  0.00
    生产性生物资产                 0.00                                  0.00
    油气资产                       0.00                                  0.00
    无形资产              34,213,354.56                         30,936,358.70
    开发支出                       0.00                                  0.00
    商誉                           0.00                                  0.00
    长期待摊费用           1,470,331.25                           713,018.55
    递延所得税资产         4,006,460.08                          6,342,689.44
    其他非流动资产         5,435,812.80                                  0.00
    非流动资产合计          275,101,287.44                        224,215,423.18
    资产总计                673,711,677.01                        709,126,835.93流动负债:
    短期借款             230,227,353.54                        221,825,231.10
    向中央银行借款                 0.00                                  0.00
    吸收存款及同业存放             0.00                                  0.00
    拆入资金                       0.00                                  0.00
    交易性金融负债                 0.00                                  0.00
    应付票据              26,500,000.00                         26,000,000.00
    应付账款              73,917,773.02                        131,438,523.71
    预收款项               6,608,868.63                          6,094,213.89
    卖出回购金融资产款             0.00                                  0.00
    应付手续费及佣金               0.00                                  0.00
    应付职工薪酬           3,705,112.33                          4,752,744.77
    应交税费                423,363.15                           3,688,612.12
    应付利息                354,709.78                            229,419.69
    应付股利                       0.00                                  0.00
                                                               浙江方正电机股份有限公司 2012 年度报告全文
    其他应付款                                       16,748,873.19                           842,716.79
    应付分保账款                                              0.00                                  0.00
    保险合同准备金                                            0.00                                  0.00
    代理买卖证券款                                            0.00                                  0.00
    代理承销证券款                                            0.00                                  0.00
    一年内到期的非流动负债                                    0.00                                  0.00
    其他流动负债                                              0.00                                  0.00
    流动负债合计                                         358,486,053.64                        394,871,462.07非流动负债:
    长期借款                                                  0.00                                  0.00
    应付债券                                                  0.00                                  0.00
    长期应付款                                                0.00                                  0.00
    专项应付款                                                0.00                                  0.00
    预计负债                                                  0.00                                  0.00
    递延所得税负债                                            0.00                                  0.00
    其他非流动负债                                   15,794,500.00                         17,783,500.00
    非流动负债合计                                        15,794,500.00                         17,783,500.00
    负债合计                                             374,280,553.64                        412,654,962.07所有者权益(或股东权益):
    实收资本(或股本)                              115,725,000.00                        115,725,000.00
    资本公积                                         75,397,654.00                         75,397,654.00
    减:库存股                                                0.00                                  0.00
    专项储备                                                  0.00                                  0.00
    盈余公积                                         22,462,107.10                         16,588,462.02
    一般风险准备                                              0.00                                  0.00
    未分配利润                                       85,917,685.29                         88,760,757.84
    外币报表折算差额                                    -71,323.02                                  0.00
    归属于母公司所有者权益合计                           299,431,123.37                        296,471,873.86
    少数股东权益                                              0.00                                  0.00
    所有者权益(或股东权益)合计                         299,431,123.37                        296,471,873.86负债和所有者权益(或股东权益)总
                                                     673,711,677.01                        709,126,835.93计
    法定代表人:张敏                   主管会计工作负责人:胡宏                      会计机构负责人:卢美玲
                                                          浙江方正电机股份有限公司 2012 年度报告全文2、母公司资产负债表编制单位:浙江方正电机股份有限公司
                                                                                             单位:元
                 项目                期末余额                               期初余额流动资产:
    货币资金                                     25,944,721.35                          53,094,295.11
    交易性金融资产                                        0.00                                   0.00
    应收票据                                      9,544,000.00                            138,000.00
    应收账款                                     95,230,089.54                          83,972,938.91
    预付款项                                     20,286,564.23                          21,135,705.18
    应收利息                                              0.00                                   0.00
    应收股利                                              0.00                                   0.00
    其他应收款                                    4,945,549.08                           3,498,971.53
    存货                                        152,849,509.44                         112,428,618.78
    一年内到期的非流动资产                                0.00                                   0.00
    其他流动资产                                  2,248,941.90                          13,093,769.61
    流动资产合计                                    311,049,375.54                         287,362,299.12非流动资产:
    可供出售金融资产                                      0.00                                   0.00
    持有至到期投资                                        0.00                                   0.00
    长期应收款                                            0.00                                   0.00
    长期股权投资                                105,911,597.35                         222,141,171.15
    投资性房地产                                          0.00                                   0.00
    固定资产                                    167,970,413.22                          35,611,077.77
    在建工程                                     26,201,122.22                          20,392,747.02
    工程物资                                              0.00                                   0.00
    固定资产清理                                          0.00                                   0.00
    生产性生物资产                                        0.00                                   0.00
    油气资产                                              0.00                                   0.00
    无形资产                                     30,295,745.13                          26,009,760.44
    开发支出                                              0.00                                   0.00
    商誉                                                  0.00                                   0.00
    长期待摊费用                                  1,011,798.62                               1,440.00
    递延所得税资产                                2,981,443.52                           1,149,167.89
                                       浙江方正电机股份有限公司 2012 年度报告全文
    其他非流动资产             2,624,785.80                                  0.00
    非流动资产合计               336,996,905.86                        305,305,364.27
    资产总计                     648,046,281.40                        592,667,663.39流动负债:
    短期借款                 202,227,353.54                        182,825,231.10
    交易性金融负债                     0.00                                  0.00
    应付票据                  26,500,000.00                         26,000,000.00
    应付账款                  75,322,966.91                         65,468,342.20
    预收款项                   5,995,113.87                          1,883,341.06
    应付职工薪酬               3,064,587.13                          2,473,250.17
    应交税费                    350,873.28                            770,704.66
    应付利息                    303,098.67                            178,698.85
    应付股利                           0.00                                  0.00
    其他应付款                16,566,731.19                         39,277,239.31
    一年内到期的非流动负债             0.00                                  0.00
    其他流动负债                       0.00                                  0.00
    流动负债合计                 330,330,724.59                        318,876,807.35非流动负债:
    长期借款                           0.00                                  0.00
    应付债券                           0.00                                  0.00
    长期应付款                         0.00                                  0.00
    专项应付款                         0.00                                  0.00
    预计负债                           0.00                                  0.00
    递延所得税负债                     0.00                                  0.00
    其他非流动负债            15,794,500.00                         13,247,500.00
    非流动负债合计                15,794,500.00                         13,247,500.00
    负债合计                     346,125,224.59                        332,124,307.35所有者权益(或股东权益):
    实收资本(或股本)       115,725,000.00                        115,725,000.00
    资本公积                  75,331,900.00                         75,331,900.00
    减:库存股                         0.00                                  0.00
    专项储备                           0.00                                  0.00
    盈余公积                  22,462,107.10                         16,588,462.02
    一般风险准备                       0.00                                  0.00
                                                                   浙江方正电机股份有限公司 2012 年度报告全文
    未分配利润                                           88,402,049.71                          52,897,994.02
    外币报表折算差额                                              0.00                                   0.00
    所有者权益(或股东权益)合计                             301,921,056.81                         260,543,356.04负债和所有者权益(或股东权益)总
                                                         648,046,281.40                         592,667,663.39计
    法定代表人:张敏                     主管会计工作负责人:胡宏                        会计机构负责人:卢美玲3、合并利润表编制单位:浙江方正电机股份有限公司
                                                                                                      单位:元
                  项目                        本期金额                               上期金额
    一、营业总收入                                           475,652,317.24                         578,349,240.87
    其中:营业收入                                      475,652,317.24                         578,349,240.87
           利息收入                                                0.00                                   0.00
           已赚保费                                                0.00                                   0.00
           手续费及佣金收入                                        0.00                                   0.00
    二、营业总成本                                           460,553,230.30                         543,340,736.64
    其中:营业成本                                      392,462,379.64                         479,825,824.22
           利息支出                                                0.00                                   0.00
           手续费及佣金支出                                        0.00                                   0.00
           退保金                                                  0.00                                   0.00
           赔付支出净额                                            0.00                                   0.00
           提取保险合同准备金净额                                  0.00                                   0.00
           保单红利支出                                            0.00                                   0.00
           分保费用                                                0.00                                   0.00
           营业税金及附加                                  1,362,465.83                           2,169,082.20
           销售费用                                        9,549,941.39                          11,502,005.36
           管理费用                                       43,604,162.80                          35,892,198.60
           财务费用                                       12,977,998.76                          12,475,312.46
           资产减值损失                                     596,281.88                            1,476,313.80
    加:公允价值变动收益(损失以
                                                              28,070.07                             -44,155.17“-”号填列)
           投资收益(损失以“-”
                                                              95,125.67                                   0.00号填列)
                                                                    浙江方正电机股份有限公司 2012 年度报告全文
           其中:对联营企业和合营
                                                                    0.00                                   0.00企业的投资收益
           汇兑收益(损失以“-”号
                                                                    0.00                                   0.00填列)
    三、营业利润(亏损以“-”号填列)                         15,222,282.68                          34,964,349.06
    加:营业外收入                                         9,835,818.75                           5,073,660.23
    减:营业外支出                                          798,094.52                             470,740.94
           其中:非流动资产处置损
                                                               14,505.67                                   0.00失四、利润总额(亏损总额以“-”号
                                                           24,260,006.91                          39,567,268.35填列)
    减:所得税费用                                         3,870,684.38                              65,043.43
    五、净利润(净亏损以“-”号填列)                         20,389,322.53                          39,502,224.92
    其中:被合并方在合并前实现的
                                                                    0.00                                   0.00净利润
    归属于母公司所有者的净利润                            20,389,322.53                          39,502,224.92
    少数股东损益                                                   0.00                                   0.00
    六、每股收益:                                     --                                    --
    (一)基本每股收益                                             0.18                                   0.34
    (二)稀释每股收益                                             0.18                                   0.34
    七、其他综合收益                                              -71,323.02                                   0.00
    八、综合收益总额                                           20,317,999.51                          39,502,224.92
    归属于母公司所有者的综合收益
                                                           20,317,999.51                          39,502,224.92总额
    归属于少数股东的综合收益总额                                   0.00                                   0.00本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:0.00 元。
    法定代表人:张敏                      主管会计工作负责人:胡宏                        会计机构负责人:卢美玲4、母公司利润表编制单位:浙江方正电机股份有限公司
                                                                                                       单位:元
                 项目                          本期金额                               上期金额
    一、营业收入                                              414,721,039.69                         319,680,464.78
    减:营业成本                                         353,351,769.93                         278,289,685.41
         营业税金及附加                                     1,159,121.15                           1,210,168.99
                                                                   浙江方正电机股份有限公司 2012 年度报告全文
         销售费用                                          8,069,478.69                           6,256,080.73
         管理费用                                         32,250,207.54                          19,784,373.98
         财务费用                                         12,881,979.93                           8,058,613.01
         资产减值损失                                     -2,652,045.00                            -108,468.93
    加:公允价值变动收益(损失以
                                                                   0.00                                   0.00“-”号填列)
         投资收益(损失以“-”号
                                                          47,076,143.41                          24,000,000.00填列)
         其中:对联营企业和合营企
                                                                   0.00                                   0.00业的投资收益
    二、营业利润(亏损以“-”号填列)                        56,736,670.86                          30,190,011.59
    加:营业外收入                                        5,315,160.15                           1,850,642.76
    减:营业外支出                                         734,874.01                             169,202.94
         其中:非流动资产处置损失                             14,505.67                                   0.00三、利润总额(亏损总额以“-”号
                                                          61,316,957.00                          31,871,451.41填列)
    减:所得税费用                                        2,580,506.23                           1,166,900.74
    四、净利润(净亏损以“-”号填列)                        58,736,450.77                          30,704,550.67
    五、每股收益:                                   --                                     --
    (一)基本每股收益                                            0.51                                   0.27
    (二)稀释每股收益                                            0.51                                   0.27
    六、其他综合收益                                                   0.00                                   0.00
    七、综合收益总额                                          58,736,450.77                          30,704,550.67
    法定代表人:张敏                     主管会计工作负责人:胡宏                        会计机构负责人:卢美玲5、合并现金流量表编制单位:浙江方正电机股份有限公司
                                                                                                      单位:元
                 项目                         本期金额                               上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                        455,903,528.53                         655,280,531.48
    客户存款和同业存放款项净增加
                                                                   0.00                                   0.00额
    向中央银行借款净增加额                                        0.00                                   0.00
    向其他金融机构拆入资金净增加                                  0.00                                   0.00
                                              浙江方正电机股份有限公司 2012 年度报告全文额
    收到原保险合同保费取得的现金             0.00                                  0.00
    收到再保险业务现金净额                   0.00                                  0.00
    保户储金及投资款净增加额                 0.00                                  0.00
    处置交易性金融资产净增加额               0.00                                  0.00
    收取利息、手续费及佣金的现金             0.00                                  0.00
    拆入资金净增加额                         0.00                                  0.00
    回购业务资金净增加额                     0.00                                  0.00
    收到的税费返还                  37,414,028.79                         38,274,327.93
    收到其他与经营活动有关的现金     5,998,260.84                         18,373,888.43
    经营活动现金流入小计                499,315,818.16                        711,928,747.84
    购买商品、接受劳务支付的现金   345,432,142.68                        559,710,931.49
    客户贷款及垫款净增加额                   0.00                                  0.00
    存放中央银行和同业款项净增加
                                              0.00                                  0.00额
    支付原保险合同赔付款项的现金             0.00                                  0.00
    支付利息、手续费及佣金的现金             0.00                                  0.00
    支付保单红利的现金                       0.00                                  0.00
    支付给职工以及为职工支付的现
                                     51,649,630.17                         58,779,005.65金
    支付的各项税费                  22,274,687.88                         21,405,450.86
    支付其他与经营活动有关的现金    35,157,345.56                         27,754,732.02
    经营活动现金流出小计                454,513,806.29                        667,650,120.02
    经营活动产生的现金流量净额           44,802,011.87                         44,278,627.82二、投资活动产生的现金流量:
    收回投资收到的现金                245,125.67                                   0.00
    取得投资收益所收到的现金                 0.00                                  0.00
    处置固定资产、无形资产和其他
                                      1,037,862.02                             12,884.69长期资产收回的现金净额
    处置子公司及其他营业单位收到
                                              0.00                                  0.00的现金净额
    收到其他与投资活动有关的现金                                            538,727.41
    投资活动现金流入小计                  1,282,987.69                           551,612.10
    购建固定资产、无形资产和其他
                                     57,983,250.92                         76,959,909.22长期资产支付的现金
                                                                   浙江方正电机股份有限公司 2012 年度报告全文
    投资支付的现金                                                 0.00                                   0.00
    质押贷款净增加额                                               0.00                                   0.00
    取得子公司及其他营业单位支付
                                                          14,048,395.08                                   0.00的现金净额
    支付其他与投资活动有关的现金                                   0.00                                   0.00
    投资活动现金流出小计                                      72,031,646.00                          76,959,909.22
    投资活动产生的现金流量净额                               -70,748,658.31                         -76,408,297.12三、筹资活动产生的现金流量:
    吸收投资收到的现金                                             0.00                                   0.00
    其中:子公司吸收少数股东投资
                                                                   0.00                                   0.00收到的现金
    取得借款收到的现金                                   368,619,590.14                         396,208,902.87
    发行债券收到的现金                                             0.00                                   0.00
    收到其他与筹资活动有关的现金                          10,000,000.00                          30,000,000.00
    筹资活动现金流入小计                                     378,619,590.14                         426,208,902.87
    偿还债务支付的现金                                   360,217,467.70                         319,506,879.35
    分配股利、利润或偿付利息支付
                                                          31,136,253.25                          22,589,422.52的现金
    其中:子公司支付给少数股东的
                                                                   0.00                                   0.00股利、利润
    支付其他与筹资活动有关的现金                                   0.00                          60,000,000.00
    筹资活动现金流出小计                                     391,353,720.95                         402,096,301.87
    筹资活动产生的现金流量净额                               -12,734,130.81                          24,112,601.00四、汇率变动对现金及现金等价物的
                                                            -292,039.70                            -804,829.79影响
    五、现金及现金等价物净增加额                             -38,972,816.95                          -8,821,898.09
    加:期初现金及现金等价物余额                          77,045,969.93                          85,867,868.02
    六、期末现金及现金等价物余额                              38,073,152.98                          77,045,969.93
    法定代表人:张敏                     主管会计工作负责人:胡宏                        会计机构负责人:卢美玲6、母公司现金流量表编制单位:浙江方正电机股份有限公司
                                                                                                      单位:元
              项目                            本期金额                               上期金额一、经营活动产生的现金流量:
                                              浙江方正电机股份有限公司 2012 年度报告全文
    销售商品、提供劳务收到的现金   413,454,426.35                        226,489,906.83
    收到的税费返还                  33,573,579.22                         29,811,413.22
    收到其他与经营活动有关的现金     5,483,271.30                         15,843,210.08
    经营活动现金流入小计                452,511,276.87                        272,144,530.13
    购买商品、接受劳务支付的现金   332,083,043.02                        224,304,977.26
    支付给职工以及为职工支付的现
                                     43,299,554.62                         31,647,541.55金
    支付的各项税费                  20,788,482.02                         13,177,813.83
    支付其他与经营活动有关的现金    24,980,392.16                         17,276,127.56
    经营活动现金流出小计                421,151,471.82                        286,406,460.20
    经营活动产生的现金流量净额           31,359,805.05                        -14,261,930.07二、投资活动产生的现金流量:
    收回投资收到的现金                  89,190.95                                  0.00
    取得投资收益所收到的现金        30,000,000.00                         24,000,000.00
    处置固定资产、无形资产和其他
                                      1,037,862.02                             12,884.69长期资产收回的现金净额
    处置子公司及其他营业单位收到
                                     18,418,195.52                                  0.00的现金净额
    收到其他与投资活动有关的现金             0.00                          2,450,908.53
    投资活动现金流入小计                 49,545,248.49                         26,463,793.22
    购建固定资产、无形资产和其他
                                     48,001,985.84                         38,807,787.53长期资产支付的现金
    投资支付的现金                           0.00                                  0.00
    取得子公司及其他营业单位支付
                                     17,985,700.00                                  0.00的现金净额
    支付其他与投资活动有关的现金             0.00                                  0.00
    投资活动现金流出小计                 65,987,685.84                         38,807,787.53
    投资活动产生的现金流量净额          -16,442,437.35                        -12,343,994.31三、筹资活动产生的现金流量:
    吸收投资收到的现金                       0.00                                  0.00
    取得借款收到的现金             330,619,590.14                        283,668,902.87
    发行债券收到的现金                       0.00                                  0.00
    收到其他与筹资活动有关的现金    30,000,000.00                         30,000,000.00
    筹资活动现金流入小计                360,619,590.14                        313,668,902.87
    偿还债务支付的现金             350,217,467.70                        201,176,879.35
                                                                        浙江方正电机股份有限公司 2012 年度报告全文
    分配股利、利润或偿付利息支付
                                                              30,851,787.29                                    20,051,166.03的现金
    支付其他与筹资活动有关的现金                              20,000,000.00                                    60,000,000.00
    筹资活动现金流出小计                                         401,069,254.99                                 281,228,045.38
    筹资活动产生的现金流量净额                                   -40,449,664.85                                    32,440,857.49四、汇率变动对现金及现金等价物的
                                                                -291,959.11                                      -898,804.31影响
    五、现金及现金等价物净增加额                                 -25,824,256.26                                     4,936,128.80
    加:期初现金及现金等价物余额                              43,767,907.82                                    38,831,779.02
    六、期末现金及现金等价物余额                                  17,943,651.56                                    43,767,907.82
    法定代表人:张敏                          主管会计工作负责人:胡宏                              会计机构负责人:卢美玲7、合并所有者权益变动表编制单位:浙江方正电机股份有限公司本期金额
                                                                                                                    单位:元
                                                                     本期金额
                                                  归属于母公司所有者权益
             项目                                                                                      少数股东 所有者权
                             实收资
                                       资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                          其他       权益       益合计
                                        积       股     备      积      险准备    利润
                             股本)
                             115,725, 75,397,6                16,588,            88,760,7                        296,471,87一、上年年末余额
                              000.00    54.00                 462.02               57.84                                3.86
    加:会计政策变更
           前期差错更正
           其他
                             115,725, 75,397,6                16,588,            88,760,7                        296,471,87二、本年年初余额
                              000.00    54.00                 462.02               57.84                                3.86
    三、本期增减变动金额(减少                                    5,873,6            -2,843,0 -71,323.                2,959,249.
    以“-”号填列)                                                45.08              72.55         02                      51
                                                                                 20,389,3                        20,389,322(一)净利润
                                                                                   22.53                                 .53
                                                                                            -71,323.
    (二)其他综合收益                                                                                                -71,323.02
                                                                                                 02
                                                                                 20,389,3 -71,323.               20,317,999上述(一)和(二)小计
                                                                                   22.53         02                      .51
                                                                         浙江方正电机股份有限公司 2012 年度报告全文(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                               5,873,6            -23,232,                     -17,358,75(四)利润分配
                                                                45.08              395.08                           0.00
                                                               5,873,6            -5,873,61.提取盈余公积
                                                                45.08               45.082.提取一般风险准备
    3.对所有者(或股东)的分                                                         -17,358,                     -17,358,75
    配                                                                                 750.00                           0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              115,725, 75,397,6                22,462,            85,917,6 -71,323.           299,431,12四、本期期末余额
                               000.00    54.00                 107.10               85.29       02                  3.37上年金额
                                                                                                                 单位:元
                                                                     上年金额
                                                   归属于母公司所有者权益
             项目                                                                                     少数股东 所有者权
                              实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                              本(或                                                         其他      权益     益合计
                                         积       股     备     积       险准备    利润
                              股本)
                               77,150, 113,972,                13,518,            63,897,9                    268,538,60一、上年年末余额
                               000.00   654.00                 006.95               47.99                           8.94
    加:同一控制下企业合并产生的追溯调整
                                                          浙江方正电机股份有限公司 2012 年度报告全文
    加:会计政策变更
          前期差错更正
          其他
                             77,150, 113,972,   13,518,         63,897,9                 268,538,60二、本年年初余额
                             000.00   654.00    006.95            47.99                        8.94
    三、本期增减变动金额(减少 38,575, -38,575,     3,070,4         24,862,8                 27,933,264
    以“-”号填列)             000.00   000.00     55.07            09.85                          .92
                                                                39,502,2                 39,502,224(一)净利润
                                                                  24.92                          .92(二)其他综合收益
                                                                39,502,2                 39,502,224上述(一)和(二)小计
                                                                  24.92                          .92(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                3,070,4         -14,639,                  -11,568,96(四)利润分配
                                                 55.07           415.07                        0.00
                                                3,070,4         -3,070,41.提取盈余公积
                                                 55.07            55.072.提取一般风险准备
    3.对所有者(或股东)的分                                       -11,568,                  -11,568,96
    配                                                               960.00                        0.004.其他
                             38,575, -38,575,(五)所有者权益内部结转
                             000.00   000.00
    1.资本公积转增资本(或股    38,575, -38,575,
    本)                         000.00   000.002.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                                                          浙江方正电机股份有限公司 2012 年度报告全文
                             115,725, 75,397,6                  16,588,           88,760,7                            296,471,87四、本期期末余额
                              000.00      54.00                 462.02              57.84                                   3.86
    法定代表人:张敏                            主管会计工作负责人:胡宏                                会计机构负责人:卢美玲8、母公司所有者权益变动表编制单位:浙江方正电机股份有限公司本期金额
                                                                                                                        单位:元
                                                                       本期金额
              项目             实收资本                                                  一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                     准备         润           益合计
                              115,725,00 75,331,900                        16,588,462                  52,897,994 260,543,35一、上年年末余额
                                     0.00         .00                              .02                          .02         6.04
    加:会计政策变更
           前期差错更正
           其他
                              115,725,00 75,331,900                        16,588,462                  52,897,994 260,543,35二、本年年初余额
                                     0.00         .00                              .02                          .02         6.04
    三、本期增减变动金额(减少                                                 5,873,645.                  35,504,055 41,377,700
    以“-”号填列)                                                                    08                          .69          .77
                                                                                                       58,736,450 58,736,450(一)净利润
                                                                                                                .77          .77(二)其他综合收益
                                                                                                       58,736,450 58,736,450上述(一)和(二)小计
                                                                                                                .77          .77(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                           5,873,645.                  -23,232,39 -17,358,75(四)利润分配
                                                                                    08                         5.08         0.00
                                                                           5,873,645.                 -5,873,645.1.提取盈余公积
                                                                                    08                          082.提取一般风险准备
    3.对所有者(或股东)的分配                                                                            -17,358,75 -17,358,75
                                                                        浙江方正电机股份有限公司 2012 年度报告全文
                                                                                                     0.00         0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              115,725,00 75,331,900                      22,462,107            88,402,049 301,921,05四、本期期末余额
                                     0.00         .00                           .10                     .71       6.81上年金额
                                                                                                              单位:元
                                                                     上年金额
              项目              实收资本                                               一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                准备       润         益合计
                                77,150,000 113,906,90                    13,518,006            36,832,858 241,407,76一、上年年末余额
                                       .00        0.00                           .95                    .42       5.37
    加:会计政策变更
           前期差错更正
           其他
                                77,150,000 113,906,90                    13,518,006            36,832,858 241,407,76二、本年年初余额
                                       .00        0.00                           .95                    .42       5.37
    三、本期增减变动金额(减少以 38,575,000 -38,575,00                        3,070,455.           16,065,135 19,135,590
    “-”号填列)                         .00        0.00                           07                     .60        .67
                                                                                               30,704,550 30,704,550(一)净利润
                                                                                                        .67        .67(二)其他综合收益
                                                                                               30,704,550 30,704,550上述(一)和(二)小计
                                                                                                        .67        .67(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额
                                                                      浙江方正电机股份有限公司 2012 年度报告全文3.其他
                                                                        3,070,455.         -14,639,41 -11,568,96(四)利润分配
                                                                               07                5.07       0.00
                                                                        3,070,455.         -3,070,455.1.提取盈余公积
                                                                               07                  072.提取一般风险准备
                                                                                            -11,568,96 -11,568,963.对所有者(或股东)的分配
                                                                                                 0.00       0.004.其他
                              38,575,000 -38,575,00(五)所有者权益内部结转
                                     .00        0.00
                             38,575,000 -38,575,001.资本公积转增资本(或股本)
                                    .00       0.002.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              115,725,00 75,331,900                    16,588,462          52,897,994 260,543,35四、本期期末余额
                                    0.00         .00                           .02                .02       6.04
    法定代表人:张敏                           主管会计工作负责人:胡宏                     会计机构负责人:卢美玲三、公司基本情况
    浙江方正电机股份有限公司(以下简称公司或本公司)系经浙江省人民政府企业上市工作领导小组浙上市(2001)98号文批准,由张敏、钱进、章则余、李锦火、胡宏、孙建荣、袁晓虹、朱勇虎、朱赵平、陈丽祖、陈荣昌、王志伟、蓝金申、章勤、涂永明和舒琳嫣等16位自然人发起设立,于2001年12月20日在浙江省工商行政管理局登记注册,取得注册号为3300001008362的《企业法人营业执照》,于2011年8月2日在浙江省工商行政管理局变更登记,变更后《企业法人营业执照》注册号为330000000015807。公司股票已于2007年12月12日在深圳证券交易所挂牌交易,股票代码:002196。现有注册资本11,572.5万元,股份总数11,572.5万股(每股面值1元)。其中,有限售条件的流通A股3,193.54万股,无限售条件的流通A股8,378.96万股。
    本公司属制造行业。经营范围:一般经营项目:电机、缝纫机的制造、销售;五金工具的销售;经营进出口业务。主要产品:家用缝纫机电机、工业用缝纫机电机、缝纫机用变频调速伺服电机、电脑高速自动平缝机、汽车电机。
                                                                   浙江方正电机股份有限公司 2012 年度报告全文四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础本公司财务报表以持续经营为编制基础。2、遵循企业会计准则的声明本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。3、会计期间会计年度自公历1月1日起至12月31日止。4、记账本位币采用人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。公司取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。(2)非同一控制下的企业合并
    公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;如果合并成本小于合并中取得的被购买方可辨认净资产公允价值份额,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公司及其子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由母公司按照《企业会
                                                         浙江方正电机股份有限公司 2012 年度报告全文计准则第33号——合并财务报表》编制。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法7、现金及现金等价物的确定标准
    列示于现金流量表中的现金是指库存现金以及可以随时用于支付的存款。现金等价物是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。8、外币业务和外币报表折算(1)外币业务
    外币交易在初始确认时,采用交易发生日的即期汇率折算为人民币金额。资产负债表日,外币货币性项目采用资产负债表日即期汇率折算,因汇率不同而产生的汇兑差额,除与购建符合资本化条件资产有关的外币专门借款本金及利息的汇兑差额外,计入当期损益;以历史成本计量的外币非货币性项目仍采用交易发生日的即期汇率折算,不改变其人民币金额;以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,差额计入当期损益或资本公积。(2)外币财务报表的折算9、金融工具(1)金融工具的分类
    金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、可供出售金融资产。
        金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金融负债。(2)金融工具的确认依据和计量方法
    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计量;对于以公允价值计量且其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。
    公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2) 在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。
    公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1) 以公允价值计量且其变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费
                                                         浙江方正电机股份有限公司 2012 年度报告全文用;(2) 与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;(3) 不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:1) 按照《企业会计准则第13号——或有事项》确定的金额;2) 初始确认金额扣除按照《企业会计准则第14号——收入》的原则确定的累积摊销额后的余额。
    金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照如下方法处理:(1)以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变动形成的利得或损失,计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,将实际收到的金额与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。(2) 可供出售金融资产的公允价值变动计入资本公积;持有期间按实际利率法计算的利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与账面价值扣除原直接计入资本公积的公允价值变动累计额之后的差额确认为投资收益。(3)金融资产转移的确认依据和计量方法
    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:(1)放弃了对该金融资产控制的,终止确认该金融资产;(2) 未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。
    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1) 所转移金融资产的账面价值;(2) 因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:(1) 终止确认部分的账面价值;(2) 终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额之和。(4)金融负债终止确认条件当金融负债的现时义务全部或部分解除时,相应终止确认该金融负债或其一部分。(5)金融资产和金融负债公允价值的确定方法
    存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在活跃市场的金融资产或金融负债,采用估值技术(包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等)确定其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础。
                                                                  浙江方正电机股份有限公司 2012 年度报告全文(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,如有客观证据表明该金融资产发生减值的,计提减值准备。
    对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,可以单独进行减值测试,或包括在具有类似信用风险特征的金融资产组合中进行减值测试;单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值测试。按摊余成本计量的金融资产,期末有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间的差额确认减值损失。在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,将该权益工具投资或衍生金融资产的账面价值,与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失。可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,确认其减值损失,并将原直接计入所有者权益的公允价值累计损失一并转出计入减值损失。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据10、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
                                                         金额 100 万元以上(含)且占应收款项账面余额 10%以上单项金额重大的判断依据或金额标准
                                                         的款项
                                                         单独进行减值测试,根据其未来现金流量现值低于其账面单项金额重大并单项计提坏账准备的计提方法
                                                         价值的差额计提坏账准备。(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
           组合名称                                                      确定组合的依据
                                       提方法组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
             账龄                  应收账款计提比例(%)                    其他应收款计提比例(%)
    1 年以内(含 1 年)                                        5%                                            5%
    1-2 年                                                   10%                                           10%
    2-3 年                                                   20%                                           20%
    3-4 年                                                   50%                                           50%
    4-5 年                                                   50%                                           50%
    5 年以上                                                 100%                                          100%
                                                                  浙江方正电机股份有限公司 2012 年度报告全文组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款
                                     应收款项的未来现金流量现值与以账龄为信用风险特征的应收款项组合的未来单项计提坏账准备的理由
                                     现金流量现值存在显著差异
                                     单独进行减值测试,根据其未来现金流量现值低于其账面价值的差额计提坏账坏账准备的计提方法
                                     准备。11、存货(1)存货的分类存货包括在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。(2)发出存货的计价方法计价方法:加权平均法(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    资产负债表日,存货采用成本与可变现净值孰低计量,按照单个存货成本高于可变现净值的差额计提存货跌价准备。直接用于出售的存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关税费后的金额确定其可变现净值;需要经过加工的存货,在正常生产经营过程中以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定其可变现净值;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。(4)存货的盘存制度盘存制度:永续盘存制(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法
                                                                   浙江方正电机股份有限公司 2012 年度报告全文12、长期股权投资(1)投资成本的确定(1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为其初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值或发行股份的面值总额之间的差额调整资本公积;资本公积不足冲减的,调整留存收益。(2) 非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值作为其初始投资成本。(3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公允的除外)。(2)后续计量及损益确认对被投资单位能够实施控制的长期股权投资采用成本法核算,在编制合并财务报表时按照权益法进行调整;对不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对具有共同控制或重大影响的长期股权投资,采用权益法核算。(3)确定对被投资单位具有共同控制、重大影响的依据按照合同约定,与被投资单位相关的重要财务和经营决策需要分享控制权的投资方一致同意的,认定为共同控制;对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定的,认定为重大影响。(4)减值测试方法及减值准备计提方法
    对子公司、联营企业及合营企业的投资,在资产负债表日有客观证据表明其发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备;对被投资单位不具有共同控制或重大影响、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,按照《企业会计准则第22号——金融工具确认和计量》的规定计提相应的减值准备。13、投资性房地产1. 投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权和已出租的建筑物。2.投资性房地产按照成本进行初始计量,采用成本模式进行后续计量,并采用与固定资产和无形资产相同的方法计提折旧或进行摊销。资产负债表日,有迹象表明投资性房地产发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。14、固定资产(1)固定资产确认条件固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一个会计年度的有形资产。
                                                                  浙江方正电机股份有限公司 2012 年度报告全文(2)融资租入固定资产的认定依据、计价方法(3)各类固定资产的折旧方法
            类别                折旧年限(年)            残值率(%)                年折旧率(%)
    房屋及建筑物                                     30                      4%                           3.2%
    机器设备                                         10                      4%                           9.6%
    电子设备                                         10                      4%                           9.6%
    运输设备                                          5                      4%                          19.2%(4)固定资产的减值测试方法、减值准备计提方法
    资产负债表日,有迹象表明固定资产发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。(5)其他说明15、在建工程(1)在建工程的类别在建工程同时满足经济利益很可能流入、成本能够可靠计量则予以确认。在建工程按建造该项资产达到预定可使用状态前所发生的实际成本计量。(2)在建工程结转为固定资产的标准和时点在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工决算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。(3)在建工程的减值测试方法、减值准备计提方法资产负债表日,有迹象表明在建工程发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。16、借款费用(1)借款费用资本化的确认原则公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时确认为费用,计入当期损益。
                                                         浙江方正电机股份有限公司 2012 年度报告全文(2)借款费用资本化期间
    当借款费用同时满足下列条件时,开始资本化:1) 资产支出已经发生;2) 借款费用已经发生;3) 为使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开始。(3)暂停资本化期间
    若符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续超过3个月,暂停借款费用的资本化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开始。
    当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用停止资本化。(4)借款费用资本化金额的计算方法为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用(包括按照实际利率法确定的折价或溢价的摊销),减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额,确定应予资本化的利息金额;为购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门借款的资产支出加权平均数乘以占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。17、生物资产18、油气资产19、无形资产(1)无形资产的计价方法无形资产包括土地使用权、专利权及非专利技术等,按成本进行初始计量。(2)使用寿命有限的无形资产的使用寿命估计情况使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。
             项目          预计使用寿命                            依据
    土地使用权            50
    软件                  5(3)使用寿命不确定的无形资产的判断依据
                                                                  浙江方正电机股份有限公司 2012 年度报告全文(4)无形资产减值准备的计提
    使用寿命确定的无形资产,在资产负债表日有迹象表明发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备;使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准
    内部研究开发项目研究阶段的支出,于发生时计入当期损益。(6)内部研究开发项目支出的核算
    内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产: (1) 完成该无形资产以使其能够使用或出售在技术上具有可行性;(2) 具有完成该无形资产并使用或出售的意图;(3) 无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能证明其有用性;(4) 有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;(5) 归属于该无形资产开发阶段的支出能够可靠地计量。20、长期待摊费用
    长期待摊费用按实际发生额入账,在受益期或规定的期限内分期平均摊销。如果长期待摊的费用项目不能使以后会计期间受益则将尚未摊销的该项目的摊余价值全部转入当期损益。21、附回购条件的资产转让22、预计负债(1)预计负债的确认标准因对外提供担保、诉讼事项、产品质量保证、亏损合同等或有事项形成的义务成为公司承担的现时义务,履行该义务很可能导致经济利益流出公司,且该义务的金额能够可靠的计量时,公司将该项义务确认为预计负债。(2)预计负债的计量方法公司按照履行相关现时义务所需支出的最佳估计数对预计负债进行初始计量,并在资产负债表日对预计负债的账面价值进行复核。
                                                                  浙江方正电机股份有限公司 2012 年度报告全文23、股份支付及权益工具(1)股份支付的种类(2)权益工具公允价值的确定方法(3)确认可行权权益工具最佳估计的依据(4)实施、修改、终止股份支付计划的相关会计处理24、回购本公司股份25、收入(1)销售商品收入确认时间的具体判断标准销售商品收入在同时满足下列条件时予以确认:(1) 将商品所有权上的主要风险和报酬转移给购货方;(2) 公司不再保留通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制;(3) 收入的金额能够可靠地计量;(4) 相关的经济利益很可能流入;(5) 相关的已发生或将发生的成本能够可靠地计量。(2)确认让渡资产使用权收入的依据
    让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使用权的收入。利息收入按照他人使用本公司货币资金的时间和实际利率计算确定;使用费收入按有关合同或协议约定的收费时间和方法计算确定。(3)确认提供劳务收入的依据
    提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入,并按已经发生的成本占估计总成本的比例确定提供劳务交易的完工进度。提供劳务交易的结果在资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
    提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入,并按已经发生的成本占估计总成本的比例确定提供劳务交易的完工进度。提供劳务交易的结果在资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。
                                                                   浙江方正电机股份有限公司 2012 年度报告全文26、政府补助(1)类型政府补助包括与资产相关的政府补助和与收益相关的政府补助。(2)会计处理方法
    政府补助为货币性资产的,按照收到或应收的金额计量;政府补助为非货币性资产的,按照公允价值计量,公允价值不能可靠取得的,按照名义金额计量。
    与资产相关的政府补助,确认为递延收益,在相关资产使用寿命内平均分配,计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,确认为递延收益,在确认相关费用的期间,计入当期损益;用于补偿已发生的相关费用或损失的,直接计入当期损益。27、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据确认递延所得税资产以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资产。(2)确认递延所得税负债的依据资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,转回减记的金额。28、经营租赁、融资租赁(1)经营租赁会计处理
    公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损益,发生的初始直接费用,直接计入当期损益。或有租金在实际发生时计入当期损益。
    公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接费用,除金额较大的予以资本化并分期计入损益外,均直接计入当期损益。或有租金在实际发生时计入当期损益。(2)融资租赁会计处理
    公司为承租人时,在租赁期开始日,公司以租赁开始日租赁资产公允价值与最低租赁付款额现值中两者较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额为未确认融资费用,发生的初始直接费用,计入租赁资产价值。在租赁期各个期间,采用实际利率法计算确认当期的融资费用。公司为出租人时,在租赁期开始日,公司以租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。在租赁期各个期间,采用实际利率法计算确认当期的融资收入。
                                                                  浙江方正电机股份有限公司 2012 年度报告全文(3)售后租回的会计处理29、持有待售资产(1)持有待售资产确认标准(2)持有待售资产的会计处理方法30、资产证券化业务31、套期会计32、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否33、前期会计差错更正本报告期是否发现前期会计差错√ 是 □ 否(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错√ 是 □ 否
    1. 追溯重述法
    前期差错更正的内容          批准处理情况         受影响的报表项目          累积影响金额
    公司在2012年度财务报表 本项差错经公司四届十四   其他流动资产                       17,790,303.67
                                                                          浙江方正电机股份有限公司 2012 年度报告全文
    的 比 较 信 息中 将 2011 年 度 次董事会审议通过,本期采 应交税金                              17,790,303.67应交税费红字作为负债红 用追溯重述法对该项差错字列报与企业会计准则及 进行了更正。相关规定不一致,本期作出更正详细说明
                                                                                                              单位: 元
                                                                   受影响的各个比较期间报表
       会计差错更正的内容                  批准处理情况                                            累积影响数
                                                                           项目名称(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否34、其他主要会计政策、会计估计和财务报表编制方法五、税项1、公司主要税种和税率
                   税种                                    计税依据                              税率
                                                                                 按 17%的税率计缴。出口货物实行"免、
    增值税                                      销售货物或提供应税劳务               抵、退"税政策,退税率分别为 17%、
                                                                                 15%。
    营业税                                      应纳税营业额                         5%
    城市维护建设税                              应缴流转税税额                       7%
                                                                                 母公司浙江方正电机股份有限公司属
                                                                                 于国家高新技术企业,企业所得税按
                                                                                 15%的税率计缴;子公司丽水正德电子
                                                                                 控制系统制造有限公司属于软件生产
    企业所得税                                  应纳税所得额                         企业,公司于 2010 年度开始享受企业
                                                                                 所得税"两免三减半"优惠政策,2012
                                                                                 年企业所得税减半征收;子公司丽水方
                                                                                 正东进机电有限公司企业所得税按
                                                                                 25%的税率征收。各分公司、分厂执行的所得税税率母公司浙江方正电机股份有限公司属于国家高新技术企业,企业所得税按15%的税率计缴;子公司丽水正德电子控制系统制造有限公司属于软件生产企业,公司于2010年度开始享受企业所得税"两免三减半"优惠政策,2012年企业所得税减半征收;子公司丽水方正东进机电有限公司企业所得税按25%的税率征收。
                                                                       浙江方正电机股份有限公司 2012 年度报告全文2、税收优惠及批文
    1、根据《国务院关于鼓励软件产业和集成电路产业发展的若干政策的通知》(国发〔2000〕18号)、原信息产业部《软件企业认定标准及管理办法(试行)》(信部联产〔2000〕968号)及《浙江省软件企业认定中软件收入界定暂行办法》(浙信信〔2000〕27号)有关规定,公司全资子公司丽水正德电子控制系统制造有限公司(以下简称“丽水正德”)于2010年12月8日收到浙江省经济和信息化委员会通知,丽水正德被认定为浙江省2010年度第四批软件企业,认定有效期两年(即认定通过两年后需进行复审)。根据相关规定,丽水正德认定为软件生产企业后,可获得企业所得税及增值税上的税收优惠政策。2012年,丽水正德收到增值税超税负退回3,589,067.99元。
    2、根据浙江省科学技术厅、浙江省财政厅、浙江省国家税务局、浙江省地方税务局联合下发的浙科发高[2012]312号文件,认定公司通过高新技术企业复审(公司于2009年被认定为第二批高新技术企业,有效期限为2009年1月1日至2011年12月31日)。公司此次通过高新技术企业复审,有效期为三年,享受高新技术企业所得税优惠政策期限为:2012年1月1日至2014年12月31日,优惠期间企业所得税率为15%。3、其他说明无六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                              单位: 元
                                                                                                               从母公
                                                                                                               司所有
                                                                                                               者权益
                                                                                                               冲减子
                                                                                                               公司少
                                                                                                               数股东
                                                          实质上                                     少数股
                                                                                                               分担的
                                                          构成对                                     东权益
                                                                                                               本期亏
                                                期末实 子公司               表决权                   中用于
    子公司 子公司            业务性 注册资 经营范                      持股比            是否合 少数股             损超过
                注册地                          际投资 净投资               比例                     冲减少
    全称    类型             质      本      围                       例(%)             并报表 东权益             少数股
                                                 额       的其他             (%)                     数股东
                                                                                                               东在该
                                                          项目余                                     损益的
                                                                                                               子公司
                                                            额                                       金额
                                                                                                               年初所
                                                                                                               有者权
                                                                                                               益中所
                                                                                                               享有份
                                                                                                               额后的
                                                                                                                余额
    丽水方 全资子 浙江丽 制造业 519395 电机、       52,136,             100%     100% 是
                                                                             浙江方正电机股份有限公司 2012 年度报告全文
    正东进 公司      水                00        汽车零   106.05
    机电有                                       部件生
    限公司                                       产销售丽水正
                                             平缝机德电子
                                             电子控
    控制系 全资子 浙江丽               300000             30,000,
                          制造业             制系统                       100%     100% 是
    统制造 公司      水                00                 000.00
                                             制造和有限公
                                             销售司
                                             微特电
                                             机、缝
                                             纫机、
                                             伺服控
                                             制系方正电
                                             统、汽机(越
         全资子 越南前             377140 车电机
    南)有                    制造业                                          100%     100% 是
         公司    江省              0 美元    的制造限责任
                                             与销公司
                                             售、经
                                             营进出
                                             口业务
                                             及厂房
                                             出租通过设立或投资等方式取得的子公司的其他说明(2)同一控制下企业合并取得的子公司
                                                                                                                  单位: 元
                                                                                                                   从母公
                                                                                                                   司所有
                                                                                                                   者权益
                                                                                                                   冲减子
                                                                实质上                                     少数股 公司少
                                                                构成对                                     东权益 数股东
                                                      期末实 子公司               表决权                   中用于 分担的
    子公司 子公司             业务性 注册资 经营范                           持股比            是否合 少数股
                 注册地                               际投资 净投资               比例                     冲减少 本期亏
    全称     类型              质          本     围                        例(%)             并报表 东权益
                                                       额       的其他             (%)                     数股东 损超过
                                                                项目余                                     损益的 少数股
                                                                  额                                       金额    东在该
                                                                                                                   子公司
                                                                                                                   年初所
                                                                                                                   有者权
                                                                                                                   益中所
                                                                        浙江方正电机股份有限公司 2012 年度报告全文
                                                                                                                享有份
                                                                                                                额后的
                                                                                                                 余额通过同一控制下企业合并取得的子公司的其他说明(3)非同一控制下企业合并取得的子公司
                                                                                                               单位: 元
                                                                                                                从母公
                                                                                                                司所有
                                                                                                                者权益
                                                                                                                冲减子
                                                                                                                公司少
                                                                                                                数股东
                                                          实质上                                      少数股
                                                                                                                分担的
                                                          构成对                                      东权益
                                                                                                                本期亏
                                                   期末实 子公司             表决权                   中用于
    子公司 子公司               业务性 注册资 经营范                    持股比            是否合 少数股             损超过
                   注册地                          际投资 净投资             比例                     冲减少
    全称    类型                质      本     围                      例(%)             并报表 东权益             少数股
                                                    额    的其他              (%)                     数股东
                                                                                                                东在该
                                                          项目余                                      损益的
                                                                                                                子公司
                                                            额                                        金额
                                                                                                                年初所
                                                                                                                有者权
                                                                                                                益中所
                                                                                                                享有份
                                                                                                                额后的
                                                                                                                 余额通过非同一控制下企业合并取得的子公司的其他说明2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体
                                                                                                               单位: 元
            名称                   与公司主要业务往来              在合并报表内确认的主要资产、负债期末余额特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明3、合并范围发生变更的说明合并报表范围发生变更说明
    1. 报告期新纳入合并财务报表范围的子公司
    (1) 因直接设立或投资等方式而增加子公司的情况说明本期公司于2012年4月24日与上虞宝祥金属制品有限公司签订《所有者股权转让合同》,上虞宝祥金属制品有限公司将其持有的吉祥云(越南)衣架有限公司(于2012年12月13日更名为方正电机(越南)有限责任公司)的全部100%股权转让给公司,并于2012年7月10日办妥工商变更登记手续,取得编号为532043000016的《投资证明书》。该公司注册资本3,771,397.41美元,公司出资3,771,397.41美元,占其注册资本的100% ,拥有对其的实质控制权,故自该公司办妥工商变更登记手续之日起,
                                                                    浙江方正电机股份有限公司 2012 年度报告全文将其纳入合并财务报表范围。
    2. 报告期不再纳入合并财务报表范围的子公司
    (1) 因其他原因减少子公司的情况说明
    根据本公司于2011年12月8日董事会审议通过的《浙江方正电机股份有限公司关于注销全资子公司浙江方德机电制造有限公司的方案》,本公司依据法定程序吸收合并浙江方德电机制造有限公司。该公司已于2012年8月30日办理完成相应的工商注销手续,并取得了《企业(机构)核准注销登记通知书》,故自2012年9月起不再将其纳入合并财务报表范围。√ 适用 □ 不适用与上年相比本年(期)新增合并单位 1 家,原因为本期公司于2012年4月24日与上虞宝祥金属制品有限公司签订《所有者股权转让合同》,上虞宝祥金属制品有限公司将其持有的吉祥云(越南)衣架有限公司(于2012年12月13日更名为方正电机(越南)有限责任公司)的全部100%股权转让给公司,并于2012年7月10日办妥工商变更登记手续,取得编号为532043000016的《投资证明书》。该公司注册资本3,771,397.41美元,公司出资3,771,397.41美元,占其注册资本的100% ,拥有对其的实质控制权,故自该公司办妥工商变更登记手续之日起,将其纳入合并财务报表范围。与上年相比本年(期)减少合并单位 1 家,原因为根据本公司于2011年12月8日董事会审议通过的《浙江方正电机股份有限公司关于注销全资子公司浙江方德机电制造有限公司的方案》,本公司依据法定程序吸收合并浙江方德电机制造有限公司。该公司已于2012年8月30日办理完成相应的工商注销手续,并取得了《企业(机构)核准注销登记通知书》,故自2012年9月起不再将其纳入合并财务报表范围。4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                       单位: 元
                     名称                                期末净资产                       本期净利润
    方正电机(越南)有限责任公司                                       19,670,956.85                  -2,487,919.56本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                       单位: 元
                     名称                                处置日净资产                年初至处置日净利润
    浙江方德机电制造有限公司                                          152,890,915.98                  -4,321,101.58新纳入合并范围的主体和不再纳入合并范围的主体的其他说明5、报告期内发生的同一控制下企业合并
                                                                                                       单位: 元
                     属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
      被合并方
                     业合并的判断依据        制人           并日的收入         的净利润      的经营活动现金流同一控制下企业合并的其他说明
                                                                         浙江方正电机股份有限公司 2012 年度报告全文6、报告期内发生的非同一控制下企业合并
                                                                                                           单位: 元
           被合并方                              商誉金额                             商誉计算方法非同一控制下企业合并的其他说明7、报告期内出售丧失控制权的股权而减少子公司
                    子公司名称                               出售日                       损益确认方法出售丧失控制权的股权而减少的子公司的其他说明8、报告期内发生的反向购买
                                                                                        合并中确认的商誉或计入当
           借壳方                判断构成反向购买的依据        合并成本的确定方法
                                                                                             期的损益的计算方法反向购买的其他说明9、本报告期发生的吸收合并
                                                                                                           单位: 元
                吸收合并的类型                          并入的主要资产                    并入的主要负债
           同一控制下吸收合并                        项目              金额           项目               金额
           非同一控制下吸收合并                      项目              金额           项目               金额吸收合并的其他说明10、境外经营实体主要报表项目的折算汇率
    方正电机(越南)有限责任公司主要报表项目的折算汇率:
           项目                       折算汇率                  项目                  折算汇率
    资产负债项目                          0.0003018        收入项目                      0.0003027
    实收资本                              0.0003029        费用项目                      0.0003027七、合并财务报表主要项目注释1、货币资金
                                                                                                           单位: 元
                                            期末数                                       期初数
         项目
                            外币金额       折算率       人民币金额        外币金额     折算率        人民币金额
    现金:                            --          --              84,609.08        --          --               57,746.56
                                                                     浙江方正电机股份有限公司 2012 年度报告全文
    人民币                        --          --             30,723.45        --          --                   57,746.56
    越南盾                   178,547,495.00        0%        53,885.63
    银行存款:                    --          --         37,985,162.34        --          --              76,988,223.37
    人民币                        --          --         32,975,452.51        --          --              71,171,620.68
    美元                         767,577.08   6.29%       4,824,605.73       923,138.39        6.3%        5,816,602.69
    欧元                               0.43   8.32%               3.58
    越南盾                   613,321,769.38        0%       185,100.52
    其他货币资金:                --          --          9,204,451.35        --          --               9,366,387.29
    人民币                        --          --          9,204,451.35        --          --               9,366,387.29
    合计                          --          --         47,274,222.77        --          --              86,412,357.22如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明
       期末其他货币资金中包含银行承兑汇票保证金8,001,069.79元,进口业务保证金1,200,000.00元。2、交易性金融资产(1)交易性金融资产
                                                                                                           单位: 元
                      项目                                期末公允价值                      期初公允价值指定为以公允价值计量且变动计入当期损益的金融资
                                                                                                        121,929.93产
    合计                                                                           0.00                     121,929.93(2)变现有限制的交易性金融资产
                                                                                                           单位: 元
                  项目                         限售条件或变现方面的其他重大限制                   期末金额(3)套期工具及对相关套期交易的说明3、应收票据(1)应收票据的分类
                                                                                                           单位: 元
                    种类                                  期末数                             期初数
    银行承兑汇票                                                    10,694,000.00                         12,438,000.00
    合计                                                            10,694,000.00                         12,438,000.00
                                                                             浙江方正电机股份有限公司 2012 年度报告全文(2)期末已质押的应收票据情况
                                                                                                                    单位: 元
         出票单位               出票日期                       到期日                 金额                   备注(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况因出票人无力履约而将票据转为应收账款的票据
                                                                                                                    单位: 元
         出票单位               出票日期                       到期日                 金额                   备注
    合计                                   --                         --                            0.00           --说明公司已经背书给其他方但尚未到期的票据
                                                                                                                    单位: 元
         出票单位               出票日期                       到期日                 金额                   备注
    浙江万维机械有限公司 2012 年 12 月 25 日               2013 年 06 月 24 日             1,000,000.00江苏时代服装机械实业
                        2012 年 11 月 23 日            2013 年 05 月 23 日               500,000.00有限公司
    浙江万维机械有限公司 2012 年 11 月 29 日               2013 年 05 月 28 日               500,000.00东莞市祥兴针车有限公
                        2012 年 12 月 18 日            2013 年 06 月 18 日               500,000.00司东莞市祥兴针车有限公
                        2012 年 12 月 18 日            2013 年 06 月 18 日               500,000.00司
    合计                                   --                         --                   3,000,000.00            --说明已贴现或质押的商业承兑票据的说明4、应收股利
                                                                                                                    单位: 元
                                                                                                            相关款项是否发
       项目            期初数               本期增加          本期减少       期末数          未收回的原因
                                                                                                                生减值
    其中:                   --                    --                 --           --                 --                --
    其中:                   --                    --                 --           --                 --                --
    合计                            0.00                                                  0.00        --                --说明
                                                                                      浙江方正电机股份有限公司 2012 年度报告全文5、应收利息(1)应收利息
                                                                                                                                单位: 元
           项目                     期初数                    本期增加                  本期减少                       期末数
    合计                                            0.00                                                                                  0.00(2)逾期利息
                                                                                                                                单位: 元
                  贷款单位                                   逾期时间(天)                                 逾期利息金额(3)应收利息的说明6、应收账款(1)应收账款按种类披露
                                                                                                                                单位: 元
                                                    期末数                                                 期初数
           种类                     账面余额                    坏账准备                 账面余额                    坏账准备
                               金额          比例(%)         金额        比例(%)      金额       比例(%)        金额        比例(%)按组合计提坏账准备的应收账款
                             148,549,38                 17,011,367.                 150,117,2                17,040,314.0
    账龄分析法组合                                  100%                       11.45%                    100%                        11.35%
                                    5.97                            12                 56.93                            3
                             148,549,38                 17,011,367.                 150,117,2                17,040,314.0
    组合小计                                        100%                       11.45%                    100%                        11.35%
                                    5.97                            12                 56.93                            3
                             148,549,38                 17,011,367.                 150,117,2                17,040,314.0
    合计                                           --                          --                       --                           --
                                    5.97                            12                 56.93                            3应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                单位: 元
                                               期末数                                                      期初数
       账龄                     账面余额                                                        账面余额
                                                                坏账准备                                                 坏账准备
                             金额             比例(%)                                     金额             比例(%)
                                                                                 浙江方正电机股份有限公司 2012 年度报告全文1 年以内
    其中:                    --               --                  --                    --              --           --
    1 年以内               123,652,702.62      83.24%             6,182,635.14       132,131,895.87    88.02%       6,606,594.79
    1 年以内小计           123,652,702.62      83.24%             6,182,635.14       132,131,895.87    88.02%       6,606,594.79
    1至2年                  11,116,926.01      7.48%              1,111,692.60         1,850,748.88      1.23%        185,074.89
    2至3年                   1,721,824.46      1.16%                344,364.89         2,758,289.37      1.84%        551,657.87
    3 年以上                12,057,932.88      8.12%              9,372,674.49        13,376,322.81      8.91%      9,696,986.48
    3至4年                     616,817.03      0.42%                308,408.52         3,732,831.46      2.49%      1,866,415.73
    4至5年                   4,753,699.76           3.2%          2,376,849.88         3,625,841.20      2.41%      1,812,920.60
    5 年以上                 6,687,416.09           4.5%          6,687,416.09         6,017,650.15      4.01%      6,017,650.15
    合计                   148,549,385.97      --                17,011,367.12       150,117,256.93      --        17,040,314.03组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期转回或收回的应收账款情况
                                                                                                                     单位: 元
                                                                             转回或收回前累计已计
        应收账款内容           转回或收回原因      确定原坏账准备的依据                                   转回或收回金额
                                                                                  提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                     单位: 元
       应收账款内容             账面余额                   坏账金额               计提比例(%)               理由单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明(3)本报告期实际核销的应收账款情况
                                                                                                                     单位: 元
                                                                                                          是否因关联交易产
       单位名称        应收账款性质             核销时间              核销金额            核销原因
                                                                                                                 生应收账款核销说明(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                     单位: 元
                                                                                    浙江方正电机股份有限公司 2012 年度报告全文
                                                         期末数                                         期初数
             单位名称
                                            账面余额              计提坏账金额             账面余额              计提坏账金额(5)应收账款中金额前五名单位情况
                                                                                                                          单位: 元
                                                                                                          占应收账款总额的比例
         单位名称              与本公司关系                       金额                     年限
                                                                                                                    (%)ZENG HSING
                          非关联方                                15,171,472.70 1 年以内                                   10.21%INDUSTRIAL CO. LTD.上海延锋江森座椅有限
                          非关联方                                10,511,131.67 1 年以内                                    7.08%公司东莞市祥兴针车有限公
                          非关联方                                 9,612,790.06 1 年以内                                    6.47%司JANOME(THAILAND)
                          非关联方                                 6,362,217.04 1 年以内                                    4.28%CO.,LTD.张家港伸兴机电有限公
                          非关联方                                 5,650,081.51 1 年以内                                     3.8%司
    合计                                 --                           47,307,692.98             --                             31.84%(6)应收关联方账款情况
                                                                                                                          单位: 元
           单位名称                       与本公司关系                            金额                占应收账款总额的比例(%)(7)终止确认的应收款项情况
                                                                                                                          单位: 元
                项目                                   终止确认金额                        与终止确认相关的利得或损失(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                          单位: 元
                        项目                                                             期末数资产:负债:
                                                                                  浙江方正电机股份有限公司 2012 年度报告全文7、其他应收款(1)其他应收款按种类披露
                                                                                                                              单位: 元
                                               期末数                                                  期初数
           种类              账面余额                      坏账准备                  账面余额                       坏账准备
                          金额         比例(%)           金额     比例(%)         金额          比例(%)          金额         比例(%)按组合计提坏账准备的其他应收款
    账龄分析法组合         2,514,760.75       100%      411,019.17     17.54% 2,579,378.19             100%          399,541.23     15.49%
    组合小计               2,514,760.75       100%      411,019.17     17.54% 2,579,378.19             100%          399,541.23     15.49%
    合计                   2,514,760.75       --        411,019.17         --     2,579,378.19        --             399,541.23        --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                              单位: 元
                                               期末数                                                   期初数
                                 账面余额                                                 账面余额
           账龄
                                                  比例          坏账准备                               比例             坏账准备
                              金额                                                       金额
                                                   (%)                                                  (%)1 年以内其中:
    1 年以内                         1,995,332.25 79.34%                  99,766.62      1,634,672.31 63.38%                      81,733.62
    1 年以内小计                     1,995,332.25 79.34%                  99,766.62      1,634,672.31 63.38%                      81,733.62
    1至2年                                64,862.00    2.58%               6,486.20          487,113.10 18.89%                    48,711.31
    2至3年                                20,050.00     0.8%              24,010.00          117,715.00    4.56%                  23,543.00
    3 年以上                          434,516.50 17.28%               280,756.36             339,877.78 13.17%                 245,553.30
    3至4年                            200,174.61       7.96%              50,087.31           98,397.60    3.81%                  49,198.80
    4至5年                                 7,345.68    0.29%               3,672.84           90,251.36       3.5%                45,125.68
    5 年以上                          226,996.21       9.03%          226,996.21             151,228.82    5.86%               151,228.82
    合计                             2,514,760.75       --            411,019.17         2,579,378.19         --               399,541.23组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用
                                                                               浙江方正电机股份有限公司 2012 年度报告全文期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况
                                                                                                                     单位: 元
                                                                            转回或收回前累计已计
       其他应收款内容           转回或收回原因     确定原坏账准备的依据                                转回或收回金额
                                                                                提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                     单位: 元
       应收账款内容             账面余额                 坏账金额               计提比例(%)                 理由单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明(3)本报告期实际核销的其他应收款情况
                                                                                                                     单位: 元
       单位名称          其他应收款性质       核销时间              核销金额           核销原因       是否因关联交易产生其他应收款核销说明(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                     单位: 元
                                                      期末数                                       期初数
              单位名称
                                           账面余额            计提坏账金额            账面余额             计提坏账金额(5)金额较大的其他应收款的性质或内容
                                                                                                                     单位: 元
           单位名称                         金额                  款项的性质或内容           占其他应收款总额的比例(%)说明(6)其他应收款金额前五名单位情况
                                                                                                                     单位: 元
                                                                                                    占其他应收款总额的比
         单位名称              与本公司关系                金额                       年限
                                                                                                             例(%)
    应收出口退税款             非关联方                             923,325.81 1 年以内                                   36.72%
    浙江六和律师事务所         非关联方                             560,000.00 1 年以内                                   22.27%
    备用金                     非关联方                             200,000.00 1 年以内                                    7.95%
    Underwriters Laborat       非关联方                               88,308.76 3-5 年                                     3.51%
                                                                                  浙江方正电机股份有限公司 2012 年度报告全文
    丽水市移动公司             非关联方                                    78,241.11 1 年以内                                        3.11%
           合计                       --                         1,849,875.68                --                                73.56%(7)其他应收关联方账款情况
                                                                                                                             单位: 元
           单位名称                        与本公司关系                         金额                     占其他应收款总额的比例(%)(8)终止确认的其他应收款项情况
                                                                                                                             单位: 元
                  项目                                终止确认金额                          与终止确认相关的利得或损失(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                             单位: 元
                         项目                                                           期末数资产:负债:8、预付款项(1)预付款项按账龄列示
                                                                                                                             单位: 元
                                            期末数                                                       期初数
       账龄
                                   金额                        比例(%)                          金额                     比例(%)
    1 年以内                                       22,433,741.41      84.47%                                   30,399,763.80      86.53%
    1至2年                                          2,721,666.40      10.25%                                    2,946,000.22         8.38%
    2至3年                                           318,972.95            1.2%                                  767,146.48          2.18%
    3 年以上                                        1,084,739.63       4.08%                                    1,021,853.47         2.91%
    合计                                           26,559,120.39      --                                       35,134,763.97      --预付款项账龄的说明(2)预付款项金额前五名单位情况
                                                                                                                             单位: 元
         单位名称               与本公司关系                    金额                        时间                    未结算原因
    海盐县新联交通有限责 非关联方                                    5,356,794.20 2012 年 12 月 05 日             预付材料款
                                                                                 浙江方正电机股份有限公司 2012 年度报告全文任公司电工厂永康市宏河五金有限公
                           非关联方                              3,176,658.40 2012 年 12 月 11 日           预付材料款司丽水经济开发区管理委
                           非关联方                              1,564,250.00 2011 年 05 月 23 日           施工进度保证金员会丽水市长新电器制造有
                           非关联方                              1,499,049.14 2012 年 12 月 04 日           预付材料款限公司
    浙江天安工贸有限公司 非关联方                                    1,203,080.37 2012 年 07 月 02 日           预付材料款
    合计                                  --                       12,799,832.11                --                          --预付款项主要单位的说明(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                             单位: 元
                                                        期末数                                             期初数
                单位名称
                                            账面余额             计提坏账金额               账面余额                计提坏账金额(4)预付款项的说明9、存货(1)存货分类
                                                                                                                             单位: 元
                                            期末数                                                      期初数
         项目
                           账面余额         跌价准备         账面价值            账面余额           跌价准备            账面价值
    原材料                      48,151,738.81       28,277.99    48,123,460.82      65,417,799.63             33,539.93    65,384,259.70
    在产品                      25,406,839.74      891,899.21    24,514,940.53      28,459,919.92            974,481.20    27,485,438.72
    库存商品                    83,752,701.56                    83,752,701.56      83,371,031.94            805,519.23    82,565,512.71
    发出商品                    17,666,328.02                    17,666,328.02      20,711,227.58                          20,711,227.58
    低值易耗品                   1,492,931.29                     1,492,931.29       1,610,839.39                            1,610,839.39
    合计                       176,470,539.42      920,177.20   175,550,362.22     199,570,818.46       1,813,540.36      197,757,278.10(2)存货跌价准备
                                                                                                                             单位: 元
                                                                                  本期减少
       存货种类             期初账面余额          本期计提额                                                        期末账面余额
                                                                          转回                   转销
    原材料                             33,539.93                                                       5,261.94                  28,277.99
                                                                                浙江方正电机股份有限公司 2012 年度报告全文
    在产品                              974,481.20                                                   82,581.99              891,899.21
    库存商品                            805,519.23                                                  805,519.23
    合   计                            1,813,540.36                                                 893,363.16              920,177.20(3)存货跌价准备情况
                                                                  本期转回存货跌价准备的原          本期转回金额占该项存货期
              项目                   计提存货跌价准备的依据
                                                                                因                      末余额的比例(%)存货的说明10、其他流动资产
                                                                                                                          单位: 元
                     项目                                      期末数                                     期初数
    待抵扣进项税                                                              3,727,974.69                                16,555,282.63
    预缴企业所得税                                                            1,162,949.07                                 1,235,021.04
                     合计                                                 4,890,923.76                                17,790,303.67其他流动资产说明11、可供出售金融资产(1)可供出售金融资产情况
                                                                                                                          单位: 元
                            项目                                       期末公允价值                      期初公允价值
    可供出售债券                                                                             0.00                                  0.00
    可供出售权益工具                                                                         0.00                                  0.00
    其他                                                                                     0.00                                  0.00
    合计                                                                                     0.00                                  0.00本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额 0.00 元,该金额占重分类前持有至到期投资总额的比例 0%。可供出售金融资产的说明(2)可供出售金融资产中的长期债权投资
                                                                                                                          单位: 元
                                              初始投资成                                                累计应收或
    债券项目       债券种类            面值                      到期日       期初余额      本期利息                       期末余额
                                                  本                                                    已收利息
                                                       0.00                       0.00           0.00          0.00            0.00
                                                                      浙江方正电机股份有限公司 2012 年度报告全文
    合计               --        --             0.00        --             0.00          0.00             0.00          0.00可供出售金融资产的长期债权投资的说明12、持有至到期投资(1)持有至到期投资情况
                                                                                                                单位: 元
                   项目                            期末账面余额                             期初账面余额
                   合计                                                0.00                                         0.00持有至到期投资的说明(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                                单位: 元
               项目                          金额                          占该项投资出售前金额的比例(%)
                                                             0.00                                                    0%
    合计                                                         0.00                           --本报告期内出售但尚未到期的持有至到期投资情况说明13、长期应收款
                                                                                                                单位: 元
               种类                            期末数                                        期初数
    融资租赁                                                            0.00                                            0.00
    其中:未实现融资收益                                              0.00                                            0.00
    分期收款销售商品                                                    0.00                                            0.00
    分期收款提供劳务                                                    0.00                                            0.00
    其他                                                                0.00                                            0.00
    合计                                                                0.00                                            0.0014、对合营企业投资和联营企业投资
                                                                                                                单位: 元
                            本企业在被投
    被投资单位名 本企业持股比                                              期末净资产总 本期营业收入
                            资单位表决权 期末资产总额 期末负债总额                                           本期净利润
       称          例(%)                                                      额             总额
                              比例(%)一、合营企业二、联营企业
                                                                                 浙江方正电机股份有限公司 2012 年度报告全文合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明无15、长期股权投资(1)长期股权投资明细情况
                                                                                                                           单位: 元
                                                                                        在被投资
                                                                              在被投资 单位持股
                                                               在被投资
    被投资单                                                                      单位表决 比例与表                本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                   减值准备
    位                                                                        权比例 决权比例                 减值准备     红利
                                                               比例(%)
                                                                                (%)     不一致的
                                                                                          说明上海华联
           按成本法
    缝制设备              80,000.00 80,000.00          80,000.00                                            0.00        0.00       0.00
           核算有限公司
    合计             --   80,000.00 80,000.00          80,000.00      --             --         --          0.00        0.00       0.00(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                                           单位: 元向投资企业转移资金能力受到限制的长
                                                     受限制的原因                           当期累计未确认的投资损失金额
             期股权投资项目长期股权投资的说明16、投资性房地产(1)按成本计量的投资性房地产
                                                                                                                           单位: 元
          项目              期初账面余额              本期增加                        本期减少                 期末账面余额
    一、账面原值合计                            0.00                       0.00                      0.00                          0.00
    1.房屋、建筑物                              0.00                       0.00                      0.00                          0.00
    2.土地使用权                                0.00                       0.00                      0.00                          0.00二、累计折旧和累计
                                            0.00                       0.00                      0.00                          0.00摊销合计
    1.房屋、建筑物                              0.00                       0.00                      0.00                          0.00
    2.土地使用权                                0.00                       0.00                      0.00                          0.00
    三、投资性房地产账                          0.00                       0.00                      0.00                          0.00
                                                                        浙江方正电机股份有限公司 2012 年度报告全文面净值合计
    1.房屋、建筑物                           0.00                   0.00                 0.00                         0.00
    2.土地使用权                             0.00                   0.00                 0.00                         0.00四、投资性房地产减
                                         0.00                   0.00                 0.00                         0.00值准备累计金额合计
    1.房屋、建筑物                           0.00                   0.00                 0.00                         0.00
    2.土地使用权                             0.00                   0.00                 0.00                         0.00五、投资性房地产账
                                         0.00                   0.00                 0.00                         0.00面价值合计
    1.房屋、建筑物                           0.00                   0.00                 0.00                         0.00
    2.土地使用权                             0.00                   0.00                 0.00                         0.00
                                                                                                              单位: 元
                                                                                         本期
    本期折旧和摊销额                                                                                                  0.00
    投资性房地产本期减值准备计提额                                                                                    0.00(2)按公允价值计量的投资性房地产
                                                                                                              单位: 元
                                                          本期增加                    本期减少
                              期初公允价                                                                     期末公允
               项目                                       自用房地产 公允价值变                 转为自用房
                                  值            购置                              处置                        价值
                                                          或存货转入   动损益                     地产
    1.成本合计                            0.00        0.00         0.00       0.00       0.00            0.00        0.00
    (1)房屋、建筑物                      0.00        0.00         0.00       0.00       0.00            0.00        0.00
    (2)土地使用权                        0.00        0.00         0.00       0.00       0.00            0.00        0.00
    (3)其他                              0.00        0.00         0.00       0.00       0.00            0.00        0.00
    2.公允价值变动合计                    0.00        0.00         0.00       0.00       0.00            0.00        0.00
    (1)房屋、建筑物                      0.00        0.00         0.00       0.00       0.00            0.00        0.00
    (2)土地使用权                        0.00        0.00         0.00       0.00       0.00            0.00        0.00
    (3)其他                              0.00        0.00         0.00       0.00       0.00            0.00        0.00
    3.投资性房地产账面价值合计            0.00        0.00         0.00       0.00       0.00            0.00        0.00
    (1)房屋、建筑物                      0.00        0.00         0.00       0.00       0.00            0.00        0.00
    (2)土地使用权                        0.00        0.00         0.00       0.00       0.00            0.00        0.00
    (3)其他                              0.00        0.00         0.00       0.00       0.00            0.00        0.00说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间
                                                                              浙江方正电机股份有限公司 2012 年度报告全文无17、固定资产(1)固定资产情况
                                                                                                                单位: 元
           项目            期初账面余额                   本期增加                       本期减少         期末账面余额
    一、账面原值合计:          231,426,042.82                           58,448,438.09        11,578,529.11    278,295,951.80
    其中:房屋及建筑物          109,333,434.24                           38,638,143.29                         147,971,577.53
      机器设备              105,590,897.61                           17,378,953.64        11,488,681.44    111,481,169.81
      运输工具               10,313,529.50                            1,265,429.62            12,606.92     11,566,352.20
    其他设备                      6,188,181.47                            1,165,911.54            77,240.75      7,276,852.26
              --           期初账面余额        本期新增          本期计提                本期减少         本期期末余额
    二、累计折旧合计:           70,517,282.91        274,466.04         15,760,152.41         5,108,806.53     81,443,094.83
    其中:房屋及建筑物           14,975,432.01                            3,913,680.27                          18,889,112.28
      机器设备               44,087,905.07        210,754.25          9,722,691.12         5,049,533.22     48,971,817.22
      运输工具                6,912,152.17         60,128.41          1,475,660.15             1,350.74      8,446,589.99
    其他设备                      4,541,793.66          3,583.38           648,120.87             57,922.57      5,135,575.34
              --           期初账面余额                                  --                               本期期末余额
    三、固定资产账面净值合计    160,908,759.91                               --                                196,852,856.97
    其中:房屋及建筑物           94,358,002.23                               --                                129,082,465.25
      机器设备               61,502,992.54                               --                                 62,509,352.59
      运输工具                3,401,377.33                               --                                  3,119,762.21
    其他设备                      1,646,387.81                               --                                  2,141,276.92
    其他设备                                                                 --
    五、固定资产账面价值合计    160,908,759.91                               --                                196,852,856.97
    其中:房屋及建筑物           94,358,002.23                               --                                129,082,465.25
      机器设备               61,502,992.54                               --                                 62,509,352.59
      运输工具                3,401,377.33                               --                                  3,119,762.21
    其他设备                      1,646,387.81                               --                                  2,141,276.92本期折旧额 16,034,618.46 元;本期由在建工程转入固定资产原价为 23,500,567.00 元。(2)暂时闲置的固定资产情况
                                                                                                                单位: 元
       项目             账面原值             累计折旧          减值准备                账面净值              备注
                                                                                  浙江方正电机股份有限公司 2012 年度报告全文(3)通过融资租赁租入的固定资产
                                                                                                                           单位: 元
             项目                           账面原值                           累计折旧                         账面净值(4)通过经营租赁租出的固定资产
                                                                                                                           单位: 元
                              种类                                                          期末账面价值(5)期末持有待售的固定资产情况
                                                                                                                           单位: 元
             项目                     账面价值               公允价值                预计处置费用                预计处置时间(6)未办妥产权证书的固定资产情况
                    项目                               未办妥产权证书原因                          预计办结产权证书时间固定资产说明18、在建工程(1)在建工程情况
                                                                                                                           单位: 元
                                                  期末数                                               期初数
             项目
                                 账面余额         减值准备       账面价值           账面余额         减值准备         账面价值年产 10 万台纯电动汽车驱动
                                21,638,166.58                   21,638,166.58 20,392,747.02                          20,392,747.02系统项目
    待安装设备                       6,841,349.56                    6,841,349.56       4,841,849.56                         4,841,849.56
    越南公司厂房                     4,562,955.64                    4,562,955.64
    合计                            33,042,471.78                   33,042,471.78 25,234,596.58                          25,234,596.58(2)重大在建工程项目变动情况
                                                                                                                           单位: 元
                                                             工程投                         其中:本
                                                                                   利息资              本期利
    项目名                        本期增    转入固   其他减     入占预     工程进              期利息                资金来
           预算数    期初数                                                        本化累              息资本                期末数
    称                            加      定资产        少    算比例       度                资本化                  源
                                                                                   计金额              化率(%)
                                                              (%)                            金额
                                                                                 浙江方正电机股份有限公司 2012 年度报告全文年产 10万台纯
    电动汽             20,392,7 24,745,9 23,500,5                                    1,581,95 1,581,95                   自筹资     21,638,1
                                                                                                              6.6%
    车驱动                  47.02     86.56    67.00                                      8.51      8.51                 金             66.58系统项目
    待安装             4,841,84 1,999,50                                                                                 自筹资     6,841,34
    设备                     9.56       0.00                                                                             金               9.56
    越南公                          4,562,95                                                                             自筹资     4,562,95
    司厂房                              5.64                                                                             金               5.64
                   25,234,5 31,308,4 23,500,5                                    1,581,95 1,581,95                              33,042,4
    合计                                                           --       --                                --               --
                        96.58     42.20    67.00                                      8.51      8.51                                71.78在建工程项目变动情况的说明(3)在建工程减值准备
                                                                                                                                单位: 元
          项目              期初数             本期增加               本期减少                 期末数                      计提原因(4)重大在建工程的工程进度情况
                  项目                                    工程进度                                             备注(5)在建工程的说明
       期末,已有账面价值2,211,582.02元的在建工程用于为本公司借款提供抵押担保。19、工程物资
                                                                                                                                单位: 元
                 项目                          期初数               本期增加             本期减少                          期末数
                                                        0.00                   0.00                    0.00                           0.00
    合计                                                    0.00                   0.00                    0.00                           0.00工程物资的说明20、固定资产清理
                                                                                                                                单位: 元
                 项目                       期初账面价值                期末账面价值                      转入清理的原因
    合计                                                       0.00                              0.00                     --
                                                                   浙江方正电机股份有限公司 2012 年度报告全文说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况21、生产性生物资产(1)以成本计量
                                                                                                   单位: 元
           项目           期初账面余额          本期增加              本期减少             期末账面余额一、种植业二、畜牧养殖业三、林业四、水产业(2)以公允价值计量
                                                                                                   单位: 元
           项目           期初账面价值          本期增加              本期减少             期末账面价值一、种植业
                                      0.00                  0.00                   0.00                   0.00二、畜牧养殖业三、林业四、水产业
    合计                                  0.00                  0.00                   0.00                   0.00生产性生物资产的说明22、油气资产
                                                                                                   单位: 元
           项目           期初账面余额           本期增加              本期减少            期末账面余额四、油气资产账面价值合
                                         0.00                                                             0.00计油气资产的说明23、无形资产(1)无形资产情况
                                                                                                   单位: 元
            项目             期初账面余额          本期增加             本期减少           期末账面余额
                                                                             浙江方正电机股份有限公司 2012 年度报告全文
    一、账面原值合计                  34,849,429.10               4,614,661.03                                     39,464,090.13
    软件                               3,610,586.73                619,518.39                                       4,230,105.12
    土地使用权                        31,238,842.37               3,995,142.64                                     35,233,985.01
    二、累计摊销合计                   3,913,070.40               1,337,665.17                                      5,250,735.57
    软件                               2,253,062.84                663,690.03                                       2,916,752.87
    土地使用权                         1,660,007.56                673,975.14                                       2,333,982.70
    三、无形资产账面净值合计          30,936,358.70               3,276,995.86                                     34,213,354.56
    软件                               1,357,523.89                 -44,171.64                                      1,313,352.25
    土地使用权         &nb